SF4253

Purpose

This provision gives the commissioner of revenue a temporary ability to refrain from listing certain taxpayers on the liquor posting when those taxpayers meet specific conditions related to delinquent taxes and abatement requests.

Key definitions

• Qualifying taxpayer: a taxpayer who is ten days or more delinquent in either filing a tax return or paying a tax, for taxes listed in the statute (including state income/other state taxes and local sales/use taxes payable to the commissioner of revenue or a local option tax), and who has filed a request for abatement of penalty or abatement of interest or an additional tax charge.
• Place of public accommodation: as defined in Minnesota Statutes section 363A.03 subdivision 34.
• The term “liquor posting” refers to the list the state typically publishes about taxpayers related to liquor sales.

Main provisions

• Temporary authority to not list on liquor posting: The commissioner of revenue is not obligated to list a qualifying taxpayer on the liquor posting if they meet the criteria above.
• Scope of qualifying taxpayer: Applies to taxpayers who are delinquent by at least 10 days in either filing or paying taxes under specified state tax statutes or local sales/use taxes, and who have requested abatement of penalties or interest or additional tax charges.
• Time limit: This authority is temporary and expires on December 31, 2026.

Significant changes to existing law

• Creates a temporary relaxation of the standard requirement to list certain delinquent taxpayers on the liquor posting. This relaxes enforcement in cases where the taxpayer is delinquent but has actively sought penalty or interest abatement, and where the business is a place of public accommodation.
• The change is time-bound, ending December 31, 2026, rather than being a permanent revision.

Practical impact

• For eligible places of public accommodation with outstanding tax issues who have sought abatement, the state may delay or avoid publicly listing them on the liquor posting during the temporary period.
• This could affect visibility of certain delinquent taxpayers and how their tax status is presented publicly during the expiration period.

Implementation notes

• Applies alongside existing tax statutes referenced (state taxes under sections 290.02, 290.0922, 290.92, 290.9727, 290.9728, 290.9729, and 297A.62, plus local sales/use taxes).
• Relies on the taxpayer having filed an abatement request for penalties or interest/additional tax charges.

Effective date

• The provision is in effect now but expires December 31, 2026.

Relevant Terms - commissioner of revenue - no obligation to list - liquor posting - qualifying taxpayer - delinquent - filing a tax return - paying a tax - Minnesota Statutes sections listed (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 - place of public accommodation - Minnesota Statutes section 270C.725 - expiration date December 31, 2026