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, $5.03 per gallon $1.33 per liter liqueurs, cordials, and specialties regardless of alcohol content (excluding ethyl alcohol) (b) Wine containing $ .30 per gallon $ .08 per liter 14 percent or less alcohol by volume (except cider as defined in section 297G.01, subdivision 3a) (c) Wine containing $ .95 per gallon $ .25 per liter more than 14 percent but not more than 21 percent alcohol by volume (d) Wine containing more $1.82 per gallon $ .48 per liter than 21 percent but not more than 24 percent alcohol by volume (e) Wine containing more $3.52 per gallon $ .93 per liter than 24 percent alcohol by volume (f) Natural and $1.82 per gallon $ .48 per liter artificial sparkling wines containing alcohol (g) Cider as defined in $ .15 per gallon $ .04 per liter section 297G.01, subdivision 3a (h) Low alcohol dairy $ .08 per gallon $ .02 per liter cocktails
In computing the tax on a package of distilled spirits or wine, a proportional tax at a like rate on all fractional parts of a gallon or liter must be paid, except that the tax on a fractional part of a gallon less than 1/16 of a gallon is the same as for 1/16 of a gallon.
Subd. 2. Tax on miniatures; distilled spirits. The tax on miniatures is 14 cents per bottle.
Subd. 3. Tax is metric. The metric tax is imposed on all products taxable under this section when the net contents are stated in metric units of measure. The commissioner may establish by rule a date and procedure for the conversion of excise tax computation and reporting from rates expressed in gallons to rates expressed in metric volumes. The official conversion factor is one liter equals 0.264172 United States gallons.
Subd. 4. Bottle tax. A tax of one cent is imposed on each bottle or container of distilled spirits and wine except as provided in 297G.07, subdivision 3. The wholesaler is responsible for the payment of this tax when the bottles of distilled spirits and wine are removed from inventory for sale, delivery, or shipment.
Official Publication of the State of Minnesota
Revisor of Statutes