297G.01 DEFINITIONS. Subdivision 1. Terms. For purposes of this chapter, the following terms have the meanings given them unless the language or context clearly indicates that a different meaning is intended. Subd. 2. Alcoholic beverage. “Alcoholic beverage” is any beverage containing more than one-half of one percent alcohol by volume. Subd. 3. Brewer. “Brewer” is […]
297G.02 ADMINISTRATION. Subdivision 1. Enforcement responsibility. The commissioners of public safety and revenue shall enforce and administer the provisions of this chapter. Subd. 2. Nonapplicability. This chapter does not apply to: (1) medicines intended for therapeutic purposes and not intended as a beverage; (2) industrial alcohol designed for mechanical, chemical, scientific, pharmaceutical, or industrial purposes; […]
297G.03 DISTILLED SPIRITS AND WINE; RATE OF TAX. Subdivision 1. General rate; distilled spirits and wine. The following excise tax is imposed on all distilled spirits and wine manufactured, imported, sold, or possessed in this state: Standard Metric (a) Distilled spirits, liqueurs, cordials, and specialties regardless of alcohol content (excluding ethyl alcohol) $ 5.03 per […]
297G.031 FARM WINERY. Farm wineries licensed under section 340A.315 shall be treated as wholesalers for the excise tax imposed on certain wines. Tax payments and returns are required in relation to samples given and in relation to the sale of wine on the farm winery premises permitted under chapter 340A. Returns must be made in […]
297G.032 MICRODISTILLERIES. A microdistillery, licensed under section 340A.301, is a wholesaler for purposes of the excise tax imposed on distilled spirits given by the microdistillery as samples or sold in cocktail rooms permitted under chapter 340A. Returns must be made in a form and manner prescribed by the commissioner, and must contain any other information […]
297G.04 FERMENTED MALT BEVERAGES; RATE OF TAX. Subdivision 1. Tax imposed. The following excise tax is imposed on all fermented malt beverages that are imported, directly or indirectly sold, or possessed in this state: (1) on fermented malt beverages containing not more than 3.2 percent alcohol by weight, $2.40 per 31-gallon barrel; and (2) on […]
297G.05 USE TAX; RATE OF TAX. Subdivision 1. Wine and distilled spirits. A tax is imposed on the use or storage by consumers of wine and distilled spirits in this state, and on such consumers, at the rates specified in section 297G.03, subdivision 1. Subd. 2. Fermented malt beverages. A tax is imposed on the […]
297G.06 TAX AS PERSONAL DEBT. The tax imposed by this chapter, and interest and penalties imposed with respect to it, is a personal debt of the person required to file a return from the time the liability for it arises, regardless of when the time for payment of the liability occurs. In the case of […]
297G.07 EXEMPTIONS FROM TAX. Subdivision 1. Exemptions. The following are not subject to the excise tax: (1) Sales by a manufacturer, brewer, or wholesaler for shipment outside the state in interstate commerce. (2) Alcoholic beverages sold or transferred between Minnesota wholesalers. (3) Sales to common carriers engaged in interstate transportation of passengers, except as provided […]
297G.08 SALES TO INDIAN TRIBES. Subdivision 1. Wholesalers. A wholesaler may set aside the part of the wholesaler’s stock necessary to make sales to the established governing body of an Indian tribe recognized by the United States Department of the Interior, without paying the tax required by this chapter. The amount of untaxed stock that […]
297G.09 RETURNS; PAYMENT OF TAX. Subdivision 1. Monthly returns; manufacturers, wholesalers, brewers, or importers. On or before the 18th day of each calendar month following the month in which a licensed manufacturer or wholesaler first sells wine and distilled spirits within the state, or a brewer or importer first sells or imports fermented malt beverages, […]
297G.10 DEPOSIT OF PROCEEDS. All tax revenues and other receipts payable to the state under this chapter must be paid into the state treasury and credited to the general fund. History: 1997 c 179 art 1 s 10
297G.11 INFORMATIONAL REPORTS. The following persons shall file with the commissioner a monthly informational report in the form and manner prescribed by the commissioner: (1) a manufacturer, wholesaler, and importer licensed to ship distilled spirits or wine into Minnesota; (2) a person who manufactures distilled spirits or wine in Minnesota; (3) any other person who […]
297G.12 REFUNDS. Subdivision 1. Overpayment of tax. An overpayment of the tax imposed under this chapter may be refunded to the taxpayer, provided that the claim for refund is filed within the time prescribed under section 297G.16. Subd. 2. Products destroyed. The commissioner may refund to a taxpayer the amount of tax paid under this […]
297G.13 INSPECTION RIGHTS. The commissioner of public safety or the commissioner of revenue, or their duly authorized employees, may, at any reasonable time, without notice and without a search warrant, enter in and upon a licensed premises, and examine the books, papers, and records of a brewer, manufacturer, wholesaler, or retailer for the purpose of […]
297G.14 PHYSICAL INVENTORY. Subdivision 1. [Repealed, 2005 c 151 art 1 s 117] Subd. 2. [Repealed, 2005 c 151 art 1 s 117] Subd. 3. [Repealed, 2005 c 151 art 1 s 117] Subd. 4. [Repealed, 2005 c 151 art 1 s 117] Subd. 5. [Repealed, 2005 c 151 art 1 s 117] Subd. 6. […]
297G.16 STATUTES OF LIMITATIONS. Subdivision 1. General rule. Except as otherwise provided in this chapter, the amount of any tax due must be assessed within 3-1/2 years after a return is filed. Subd. 2. Date of filing. For the purposes of this section, a return filed before the last day prescribed by law for filing […]
297G.17 INTEREST. Subdivision 1. Interest rate. When interest is required under this section, interest is computed at the rate specified in section 270C.40. Subd. 2. Late payment. If a tax under this chapter is not paid within the time named by law for payment, the unpaid tax bears interest from the date the tax should […]
297G.18 CIVIL PENALTIES. Subdivision 1. General rule. The commissioner may recover the amount of any tax due under this chapter, as well as any interest and penalty in a civil action. The collection of a tax, interest, or penalty does not bar any prosecution under this chapter. Subd. 2. Penalty for failure to pay tax. […]
297G.19 CRIMINAL PENALTIES. Subdivision 1. Penalties for failure to file or pay. (a) A person required to file a return, report, or other document with the commissioner who fails to do so is guilty of a misdemeanor. (b) A person required to pay or to collect and remit a tax under this chapter, who fails […]
