2007 Minnesota Statutes

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 in this chapter.
(4) Malt beverages served by a brewery for on-premise consumption at no charge, or
distributed to brewery employees for on-premise consumption under a labor contract.
(5) Shipments of wine to Minnesota residents under section 340A.417.
(6) Fruit juices naturally fermented or beer naturally brewed in the home for family use.
(7) Sales of wine for sacramental purposes under section 340A.316.
(8) Alcoholic beverages sold to authorized manufacturers of food products or pharmaceutical
firms. The alcoholic beverage must be used exclusively in the manufacture of food products or
medicines. For purposes of this clause, "manufacturer" means a person who manufactures food
products intended for sale to wholesalers or retailers for ultimate sale to the consumer.
(9) Liqueur-filled candy.
(10) Sales to a federal agency, that the state of Minnesota is prohibited from taxing under the
Constitution or laws of the United States or under the Constitution of Minnesota.
(11) Sales to Indian tribes as defined in section 297G.08.
(12) Shipments of intoxicating liquor from foreign countries to diplomatic personnel of
foreign countries assigned to service in this state.
    Subd. 2. Importation by individuals. (a) A person, other than a person under the age of 21
years, entering Minnesota from another state may have in possession one liter of intoxicating
liquor or 288 ounces of fermented malt beverages without the required payment of the Minnesota
excise tax, provided the alcoholic beverages accompany the person into this state and will not be
offered for sale or used for any commercial purposes.
(b) A person, other than a person under the age of 21 years, entering Minnesota from a
foreign country may have in possession four liters of intoxicating liquor or ten quarts (320
ounces) of fermented malt beverages without the required payment of the Minnesota excise tax,
provided the alcoholic beverages accompany the person into this state and will not be offered
for sale or used for any commercial purposes.
(c) A collector of commemorative bottles, other than a person under the age of 21 years,
entering Minnesota from another state may have in possession 12 or fewer commemorative
bottles without the required payment of the Minnesota excise tax.
(d) This subdivision does not apply to consignments of alcoholic beverages shipped into
this state by holders of Minnesota import licenses or Minnesota manufacturers and wholesalers
when licensed by the commissioner of public safety or to common carriers with licenses to
sell intoxicating liquor in more than one state.
    Subd. 3. Exemptions from bottle tax. The following are exempt from the bottle tax:
(1) miniatures of distilled spirits and wines;
(2) containers of fermented malt beverage;
(3) containers of intoxicating liquor or wine holding less than 200 milliliters;
(4) containers of alcoholic beverages sold and shipped to dealers, wineries, or distillers
in other states;
(5) containers of alcoholic beverages sold to other Minnesota wholesalers;
(6) containers of alcoholic beverages sold to common carriers engaged in interstate
commerce;
(7) containers of wine intended exclusively for sacramental purposes;
(8) containers of alcoholic beverages sold to authorized food processors or pharmaceutical
firms for use exclusively in the manufacturing of food products or medicines; and
(9) sales to a federal agency, that the state of Minnesota is prohibited from taxing under the
Constitution or laws of the United States or under the Constitution of Minnesota.
History: 1997 c 179 art 1 s 7; 2002 c 377 art 9 s 13