Sales Tax Grace Period Allowed For Certain Businesses

Updated as of March 17, 2020

Minnesota Department of Revenue has extended the Sales and Use Tax Payment deadline by 30 days for businesses identified in Executive Order 20-04. There will be no penalties or interest assessed for businesses of public accommodation during this time.

The March 20, 2020 due date will be extended to April 20 to make that payment. Businesses should file their return by March 20. This grace period is only for monthly filers and only for the March 20 payment. Identified businesses (places of accommodation) can request additional relief from penalty and interest for reasonable cause after April 20.

Places of public accommodation are defined as such:

a. Restaurants, food courts, cafes, coffeehouses, and other places of public accommodation offering food or beverage for on-premises consumption, excluding institutional or in-house food cafeterias that serve residents, employees, and clients of businesses, childcare facilities, hospitals, and long term care facilities.

b. Bars, taverns, brew pubs, breweries, microbreweries, distilleries, wineries, tasting rooms, clubs, and other places of public accommodation offering alcoholic beverages for on-premises consumption.

c. Hookah bars, cigar bars, and vaping lounges offering their products for on premises consumption.

d. Theaters, cinemas, indoor and outdoor performance venues, and museums.

e. Gymnasiums, fitness centers, recreation centers, indoor sports facilities, indoor exercise facilities, exercise studios, and spas.

f. Amusement parks, arcades, bingo halls, bowling alleys, indoor climbing facilities, skating rinks, trampoline parks, and other similar recreational or entertainment facilities.

g. Country clubs, golf clubs, boating or yacht clubs, sports or athletic clubs, and dining clubs.

We will continue to monitor the situation and provide additional information as it develops.

If you have any questions, please contact our office at 763-682-6458.