Text of the Bill Related to Liquor Posting
(HF4556, Section 20)
Sec. 20. NO OBLIGATION TO LIST ON LIQUOR POSTING.
Notwithstanding Minnesota Statutes, section 270C.725, the commissioner of revenue is under no obligation to list a qualifying taxpayer whose business is a public accommodation closed to ingress, egress, use, and occupancy by members of the public by Executive Order 20-04, as extended, amended, and otherwise modified by Executive Order 20-08, Executive Order 20-18, Executive Order 20-33, and any related executive orders issued pursuant to Minnesota Statutes, section 12.21 or 12.31. A “qualifying taxpayer” is a taxpayer that is ten days or more delinquent in either filing a tax return or paying a tax imposed by Minnesota Statutes, section 290.02, 290.0922, 290.92, 290.9727, 290.9728, 290.9729, or 297A.62, or local sales and use tax payable to the commissioner of revenue, or a local option tax administered and collected by the commissioner of revenue.
EFFECTIVE DATE. (a) This section is effective the day following final enactment and applies retroactively to taxes first required to be paid, and returns first required to be filed, after January 31, 2020.
(b) This section expires four calendar months after Executive Order 20-33, or a related executive order extending the closure of bars, restaurants, and other places of public accommodation, is terminated or rescinded, or has expired, and the provisions of this section do not apply to taxes first required to be paid, and returns first required to be filed, after the date of expiration.