Liquor ‘Posting’ Law Changed


Governor Walz has signed HF4556 into law, the latest COVID-19 related bill to come through the Minnesota Legislature that will have an impact on retailers in the adult beverage industry.

HF4556, in part, allows the Department of Revenue discretion in Posting a business who is 10 days or more delinquent in filing a tax return or failing to pay certain taxes including local sales and use tax or local option sales tax. This would apply retroactively to delinquent taxes and returns after January 1, 2020. The language expires four calendar months after termination of applicable Executive Orders.

MLBA President, Jennifer Schoenzeit from Zipp’s Liquors in Minneapolis testified in support of HF4556.  If not for the request from the MLBA, this would not have seen such attention to the posting issue. We are grateful to the  Legislature in recognizing ways to assist licensees in making it through this forced shutdown.

The MLBA has also issued a request to Governor Walz’s office that he remain focused on allowing our responsible bar and restaurant owners to open on May 4th  In whatever capacity is allowed, we know our industry partners will comply with all State and CDC regulations and guidelines. We have gone through a lot and will ensure that we will ALL do our part! Thank you Jennifer for getting this done!!!

Tony Chesak
MLBA Executive Director

Text of the Bill Related to Liquor Posting
(HF4556, Section 20)

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.