SF4945

Purpose

The bill updates how tax-related data can be shared and used between the Minnesota Department of Revenue and the State Lottery. Its goal is to improve administration and enforcement of tax rules in connection with lottery activities, by allowing certain tax delinquency information to be disclosed to the State Lottery.

Main Provisions

• Adds a data-sharing authority: The commissioner of revenue may disclose to the director of the State Lottery the amount of delinquent state taxes or debt (as defined in section 270A.03, subdivision 5) of a lottery prize winner who wins $600 or more, to the extent necessary to administer section 349A.08, subdivision 8.
• Adds a second data-sharing provision: The commissioner of revenue may disclose to the director of the State Lottery that a retailer or a responsible lottery official owes $500 or more in delinquent taxes (as defined in section 270C.72), to the extent necessary to administer section 349A.06, subdivision 2.1.16.
• Legislative changes to the law: The bill amends Minnesota Statutes 2024 section 270B.12, subdivision 7 (State Lottery) to enable these disclosures; it adds new subdivision 270B.14, subdivision 17.
• Cross-references: It incorporates or updates references to Minnesota Statutes in the 2025 Supplement, including sections 299C.061, subdivision 6 and 299C.76, subdivision 1.1.7.

What this Change Seeks to Accomplish

• Enable the State Lottery to access specific delinquent tax information in order to better administer lottery-related statutes and ensure compliance.
• Create thresholds ($600 for prize winners; $500 for retailers or lottery officials) that trigger the potential data disclosure.

Significant Changes to Existing Law

• Expands the scope of data that the Department of Revenue may share with the State Lottery.
• Establishes explicit thresholds for when delinquent tax information may be disclosed.
• Formalizes new data-sharing authorities through added subdivisions (270B.14, subdivision 17) and references to updated statutory sections in the 2025 supplement (299C.061 subdivision 6; 299C.76 subdivision 1.1.7).

Practical Implications

• Could improve oversight of lottery prize fulfillment and lottery-related personnel by linking delinquent tax data to lottery administration.
• May raise considerations about privacy and data protection, given cross-agency sharing of tax delinquency information.
• Aligns tax data practices with enforcement needs under related lottery statutes (349A.08 and 349A.06).

Relevant Terms - commissioner of revenue - State Lottery - delinquent state taxes - debt (as defined in section 270A.03, subdivision 5) - lottery prize of 600 or more - retailer - responsible lottery official - delinquent taxes (as defined in section 270C.72) - 349A.08 subdivision 8 - 349A.06 subdivision 2.1.16 - Minnesota Statutes 2024 - Minnesota Statutes 2025 Supplement - 270B.12 subdivision 7 - 270B.14 subdivision 17 - 299C.061 subdivision 6 - 299C.76 subdivision 1.1.7 - 270A.03 subdivision 5 - 270C.72