Skip to main content Skip to office menu Skip to footer
Capital IconMinnesota Legislature

Office of the Revisor of Statutes

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, or a wholesaler knowingly acquires title
to or possession of untaxed fermented malt beverages, the licensed manufacturer, wholesaler,
brewer, or importer liable for the excise tax must file a return with the commissioner, and in
addition must keep records and render reports as required by the commissioner. Returns must
be made in a form and manner prescribed by the commissioner, and must contain any other
information required by the commissioner. Returns must be accompanied by a remittance for the
full unpaid tax liability. Returns must be filed regardless of whether a tax is due.
    Subd. 2. Monthly use tax returns; consumers. On or before the 18th day of each calendar
month, a consumer who has acquired title to or possession of wine, distilled spirits, or fermented
malt beverages for use or storage in this state, upon which wine, distilled spirits, or fermented
malt beverages the tax imposed by this chapter has not been paid, shall file a return with the
commissioner in the month following the month in which the consumer obtains title to or
possession of the wine, distilled spirits, or fermented malt beverages. Returns must be made in a
form and manner prescribed by the commissioner and must contain any other information required
by the commissioner. Returns must be accompanied by a remittance for the full unpaid tax liability.
    Subd. 3. Common carrier returns. A common carrier engaged in interstate transportation
of passengers must file monthly reports together with the tax payment on the sale of alcoholic
beverages sold in Minnesota. The report and payment must be filed by the 18th day of the month
following the month in which the sale took place. A common carrier is permitted to use a formula
for the allocation of the total sales of alcoholic beverages among states on the basis of passenger
miles in each state or some other method of allocation if written approval is received from the
commissioner.
    Subd. 4. Extensions. When in the commissioner's judgment, good cause exists, the
commissioner may extend the time for filing liquor tax returns for not more than six months. The
commissioner may require the taxpayer to file a tentative return when the regularly required return
is due, and pay a tax on the basis of the tentative return at the times required for the payment of
taxes on the basis of the regularly required return.
    Subd. 5.[Repealed, 2000 c 490 art 10 s 22]
    Subd. 6. Electronic payments. A licensed brewer, importer, or wholesaler having an excise
tax liability of $120,000 or more during a fiscal year ending June 30 must remit all excise tax
liabilities in the subsequent calendar year by electronic means.
    Subd. 7. Order payments credited. All payments received may, in the discretion of the
commissioner, be credited first to the oldest liability not secured by a judgment or lien, but in all
cases must be credited first to penalties, next to interest, and then to the tax due.
    Subd. 8. Interest. The amount of tax not timely paid, together with any penalty imposed by
this chapter, bears interest at the rate specified in section 270C.40 from the time the tax should
have been paid until paid. Any interest and penalty is added to the tax and collected as a part of it.
    Subd. 9. Accelerated tax payment; penalty. A person liable for tax under this chapter
having a liability of $120,000 or more during a fiscal year ending June 30, shall remit the June
liability for the next year in the following manner:
(a) Two business days before June 30 of the year, the taxpayer shall remit the actual May
liability and 78 percent of the estimated June liability to the commissioner and file the return in
the form and manner prescribed by the commissioner.
(b) On or before August 18 of the year, the taxpayer shall submit a return showing the actual
June liability and pay any additional amount of tax not remitted in June. A penalty is imposed
equal to ten percent of the amount of June liability required to be paid in June less the amount
remitted in June. However, the penalty is not imposed if the amount remitted in June equals the
lesser of:
(1) 78 percent of the actual June liability; or
(2) 78 percent of the preceding May liability.
    Subd. 10. Quarterly and annual payments and returns. (a) If a manufacturer, wholesaler,
brewer, or importer has an average liquor tax liability equal to or less than $500 per month in
any quarter of a calendar year, and has substantially complied with the state tax laws during
the preceding four calendar quarters, the manufacturer, wholesaler, brewer, or importer may
request authorization to file and pay the taxes quarterly in subsequent calendar quarters. The
authorization remains in effect during the period in which the manufacturer's, wholesaler's,
brewer's, or importer's quarterly returns reflect liquor tax liabilities of less than $1,500 and there
is continued compliance with state tax laws.
(b) If a manufacturer, wholesaler, brewer, or importer has an average liquor tax liability equal
to or less than $100 per month during a calendar year, and has substantially complied with the
state tax laws during that period, the manufacturer, wholesaler, brewer, or importer may request
authorization to file and pay the taxes annually in subsequent years. The authorization remains
in effect during the period in which the manufacturer's, wholesaler's, brewer's, or importer's
annual returns reflect liquor tax liabilities of less than $1,200 and there is continued compliance
with state tax laws.
(c) The commissioner may also grant quarterly or annual filing and payment authorizations
to manufacturers, wholesalers, brewers, or importers if the commissioner concludes that the
manufacturer's, wholesaler's, brewer's, or importer's future tax liabilities will be less than the
monthly totals identified in paragraphs (a) and (b). An authorization granted under this paragraph
is subject to the same conditions as an authorization granted under paragraphs (a) and (b).
(d) The annual tax return and payments must be filed and paid on or before the 18th day
of January following the calendar year. The quarterly returns and payments must be filed and
paid on or before April 18 for the quarter ending March 31, on or before July 18 for the quarter
ending June 30, on or before October 18 for the quarter ending September 30, and on or before
January 18 for the quarter ending December 31.
History: 1997 c 179 art 1 s 9; 1Sp2001 c 5 art 17 s 18; 1Sp2003 c 21 art 9 s 13; 2005 c 151
art 2 s 17; art 8 s 15; 2006 c 259 art 13 s 8

Official Publication of the State of Minnesota
Revisor of Statutes