Gross revenues tax on entities manufacturing and selling products containing PFAS imposition; xx cleanup account in the special revenue fund establishment; XX Advisory Commission establishment

SF 2129 imposes a 50% gross revenue tax on Minnesota-based manufacturers and retailers selling products containing PFAS (perfluoroalkyl substances), defined as fluorinated chemicals with at least one fully fluorinated carbon atom. Manufacturers pay tax on revenue from PFAS products sold to distributors, while retailers pay tax on retail sales within Minnesota. Revenue from this tax will fund a dedicated cleanup account in the special revenue fund, managed by a newly established XX Advisory Commission, to support statewide environmental remediation. The bill requires monthly reporting but no immediate tax payments, with annual filings due by the same schedule as other Minnesota taxes.