HF3752 (Legislative Session 94 (2025-2026))
Commissioner of revenue temporary authority to not include certain taxpayers on liquor posting provided.
Related bill: SF4253
AI Generated Summary
Purpose
The bill gives the commissioner of revenue temporary authority to skip listing certain taxpayers on liquor postings. Specifically, it allows not listing a taxpayer who meets defined conditions, rather than requiring automatic posting.
Main provisions
- Not obligated to list: The commissioner of revenue is, by default, not required to include certain taxpayers on liquor postings for places that serve alcohol.
- Who qualifies: A taxpayer is a “qualifying taxpayer” if both of the following are true:
- They are ten days or more delinquent in either filing a tax return or paying one of several taxes (state or local) listed in the bill.
- They have filed a request for abatement of penalty or abatement of interest or an additional tax charge.
- What counts as a place of public accommodation: The bill uses the definition of “place of public accommodation” from Minnesota law (as defined in another statute).
- Sunset/date: This provision expires on December 31, 2026, meaning the ability to avoid listing is temporary.
- Relationship to current law: The bill amends the existing rule that would normally require listing on liquor postings by stating this is not required for qualifying taxpayers.
Significant changes
- Adds a temporary exemption from liquor-posting requirements for a specific group of delinquent taxpayers (the “qualifying taxpayers”).
- Creates a specific, time-limited exception rather than altering the overall obligation permanently.
- Links the exemption to a defined set of tax delinquency and abatement criteria, and to a defined type of business (places of public accommodation).
Definitions and scope
- Qualifying taxpayer criteria include delinquency in filing or paying taxes and having requested abatement of penalties or interest/additional tax charges.
- The term “place of public accommodation” is tied to an existing statutory definition (363A.03, subdivision 34).
- The temporary rule is limited to the 2026 end date and applies specifically to liquor postings.
Potential effects
- For eligible places of public accommodation, there may be reduced public visibility of delinquent tax status during the expiration period.
- Tax authorities retain flexibility to enforce posting rules after the sunset date or under different circumstances.
Relevant Terms - commissioner of revenue - liquor posting - qualifying taxpayer - delinquent - tax return - paying a tax - Minnesota Statutes sections 290.02, 290.0922, 290.92, 290.9727, 290.9728, 290.9729, 297A.62 - local sales and use tax - abatement of penalty - abatement of interest - additional tax charge - Minnesota Statutes section 270C.725 - place of public accommodation - Minnesota Statutes section 363A.03 subdivision 34 - expiration date: December 31, 2026
Bill text versions
- Introduction PDF PDF file
Past committee meetings
- Taxes on: March 12, 2026 10:15
Actions
| Date | Chamber | Where | Type | Name | Committee Name |
|---|---|---|---|---|---|
| February 26, 2026 | House | Action | Introduction and first reading, referred to | Taxes | |
| March 12, 2026 | House | Action | Author added |
Citations
[
{
"analysis": {
"added": [],
"removed": [],
"summary": "The bill states the commissioner of revenue is under no obligation to list qualifying taxpayers on the liquor posting, modifying the effect of 270C.725 for these cases.",
"modified": [
"Notwithstanding Minnesota Statutes section 270C.725, the commissioner of revenue is under no obligation to list a qualifying taxpayer on the liquor posting."
]
},
"citation": "270C.725",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "The bill references abatement of penalties under 270C.34 as part of defining a qualifying taxpayer.",
"modified": []
},
"citation": "270C.34",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "The bill references abatement of interest or additional tax charge under 289A.60 subdivision 4 as part of the qualifying taxpayer criteria.",
"modified": []
},
"citation": "289A.60",
"subdivision": "subdivision 4"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "The bill uses the meaning of 'place of public accommodation' from Minnesota Statutes section 363A.03 subdivision 34.",
"modified": []
},
"citation": "363A.03",
"subdivision": "subdivision 34"
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Delinquency criterion includes failure to file or pay taxes under 290.02, as part of defining a qualifying taxpayer.",
"modified": []
},
"citation": "290.02",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Delinquency criterion includes failure to file or pay taxes under 290.0922, as part of defining a qualifying taxpayer.",
"modified": []
},
"citation": "290.0922",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Delinquency criterion includes failure to file or pay taxes under 290.92, as part of defining a qualifying taxpayer.",
"modified": []
},
"citation": "290.92",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Delinquency criterion includes failure to file or pay taxes under 290.9727, as part of defining a qualifying taxpayer.",
"modified": []
},
"citation": "290.9727",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Delinquency criterion includes failure to file or pay taxes under 290.9728, as part of defining a qualifying taxpayer.",
"modified": []
},
"citation": "290.9728",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Delinquency criterion includes failure to file or pay taxes under 290.9729, as part of defining a qualifying taxpayer.",
"modified": []
},
"citation": "290.9729",
"subdivision": ""
},
{
"analysis": {
"added": [],
"removed": [],
"summary": "Delinquency criterion includes failure to file or pay taxes under 297A.62, as part of defining a qualifying taxpayer.",
"modified": []
},
"citation": "297A.62",
"subdivision": ""
}
]Progress through the legislative process
In Committee