Minnesota § 297A.8155 LIQUOR REPORTING REQUIREMENTS; PENALTY

Minnesota Statutes

§ 297A.8155 — LIQUOR REPORTING REQUIREMENTS; PENALTY

Minnesota § 297A.8155

PartEXCISE AND SALES TAXES

Ch. 297AGENERAL SALES AND USE TAXES

This text of Minnesota § 297A.8155 (LIQUOR REPORTING REQUIREMENTS; PENALTY) is published on Counsel Stack Legal Research, covering Minnesota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Minn. Stat. § 297A.8155 (2026).

Text

A person who sells liquor, as defined in section295.75, subdivision 1, in Minnesota to a retailer that sells liquor, shall file with the commissioner an annual informational report, in the form and manner prescribed by the commissioner, indicating the name, address, and Minnesota business identification number of each retailer, and the total dollar amount of liquor sold to each retailer in the previous calendar year. The report must be filed on or before March 31 following the close of the calendar year. A person failing to file this report is subject to the penalty imposed under section289A.60.

Free access — add to your briefcase to read the full text and ask questions with AI

A person who sells liquor, as defined in section295.75, subdivision 1, in Minnesota to a retailer that sells liquor, shall file with the commissioner an annual informational report, in the form and manner prescribed by the commissioner, indicating the name, address, and Minnesota business identification number of each retailer, and the total dollar amount of liquor sold to each retailer in the previous calendar year. The report must be filed on or before March 31 following the close of the calendar year. A person failing to file this report is subject to the penalty imposed under section289A.60.