Monthly return requirements clarified for certain brewers.

HF 2745 clarifies when licensed brewers of fermented malt beverages (beer) in Minnesota must file monthly tax returns. The bill amends tax law to require brewers to submit returns by the 18th of each month, but exempts "qualified brewers" from filing if no tax is owed. This change directly affects licensed brewers who sell beer, streamlining reporting for those with no tax liability. The updated rule applies to returns due on or after July 18, 2025.