Monthly return requirements for certain brewers clarification

SF 3312 clarifies when certain brewers must file monthly tax returns in Minnesota. It specifically states that qualified brewers (as defined in Minnesota law) do not need to file a return when no excise tax is due, removing ambiguity in the existing requirement. The bill amends Minnesota Statutes section 297G.09 to make this exemption clear for brewers producing fermented malt beverages. This change applies to returns required on or after July 18, 2025.