MN SF4253

Commissioner of Revenue gains temporary authority to exclude qualifying taxpayers operating places of public accommodation from the state's liquor posting list (which publicly identifies tax-delinquent businesses)

Qualifying taxpayers must be 10+ days delinquent on income tax, corporate franchise tax, withholding tax, or sales/use taxes, and must have filed a request for abatement of penalties, interest, or additional tax charges

Applies to hotels, restaurants, bars, and other businesses meeting the statutory definition of "place of public accommodation" under Minnesota Statutes section 363A.03

Effective retroactively from January 1, 2026, and expires December 31, 2026

Authored by Senators Putnam and Draheim; introduced March 9, 2026, and referred to Senate Taxes Committee