https://minnesotalawyer.com/statutes/chapter-297g/Recent content in Chapter 297G — Administration on MinnesotaLawyer.comHugoen-ushttps://minnesotalawyer.com/statutes/chapter-297g/297g.01/Mon, 01 Jan 0001 00:00:00 +0000https://minnesotalawyer.com/statutes/chapter-297g/297g.01/This section defines the key terms used throughout Minnesota’s liquor tax law, including words like ‘distilled spirits,’ ‘wine,’ ‘fermented malt beverages,’ ‘wholesaler,’ ‘manufacturer,’ and other terms needed to understand the excise tax rules.https://minnesotalawyer.com/statutes/chapter-297g/297g.02/Mon, 01 Jan 0001 00:00:00 +0000https://minnesotalawyer.com/statutes/chapter-297g/297g.02/This section explains who is responsible for enforcing and collecting Minnesota’s liquor excise tax. It covers how the tax is administered and which government agencies handle enforcement.https://minnesotalawyer.com/statutes/chapter-297g/297g.03/Mon, 01 Jan 0001 00:00:00 +0000https://minnesotalawyer.com/statutes/chapter-297g/297g.03/This section sets the excise tax rates for distilled spirits and wine sold in Minnesota. The rates vary depending on the type and alcohol content of the product. The tax is paid by the first wholesaler who sells or uses the product in the state.https://minnesotalawyer.com/statutes/chapter-297g/297g.031/Mon, 01 Jan 0001 00:00:00 +0000https://minnesotalawyer.com/statutes/chapter-297g/297g.031/Farm wineries licensed under Minnesota law are treated as wholesalers for excise tax purposes on certain wines. They must pay taxes and file returns for samples they give out and for wine sold on their premises.https://minnesotalawyer.com/statutes/chapter-297g/297g.032/Mon, 01 Jan 0001 00:00:00 +0000https://minnesotalawyer.com/statutes/chapter-297g/297g.032/A microdistillery licensed in Minnesota is treated as a wholesaler for excise tax purposes on distilled spirits given as samples or sold in its cocktail room. It must file returns in the form required by the commissioner.https://minnesotalawyer.com/statutes/chapter-297g/297g.04/Mon, 01 Jan 0001 00:00:00 +0000https://minnesotalawyer.com/statutes/chapter-297g/297g.04/This section sets the excise tax rates for fermented malt beverages (beer) sold in Minnesota. The tax is charged per barrel and applies to the first sale or use of the product in the state.https://minnesotalawyer.com/statutes/chapter-297g/297g.05/Mon, 01 Jan 0001 00:00:00 +0000https://minnesotalawyer.com/statutes/chapter-297g/297g.05/A use tax applies to wine, distilled spirits, and fermented malt beverages brought into Minnesota on which the regular excise tax has not been paid. The use tax rates match the regular excise tax rates.https://minnesotalawyer.com/statutes/chapter-297g/297g.06/Mon, 01 Jan 0001 00:00:00 +0000https://minnesotalawyer.com/statutes/chapter-297g/297g.06/The liquor excise tax becomes a personal debt of the person who must file the return, from the moment the tax liability arises. Executors and trustees are only liable in their official capacity unless they distribute assets without setting aside enough to pay the tax.https://minnesotalawyer.com/statutes/chapter-297g/297g.07/Mon, 01 Jan 0001 00:00:00 +0000https://minnesotalawyer.com/statutes/chapter-297g/297g.07/Certain alcoholic beverages are exempt from the excise tax. Exemptions may include products shipped out of state, products used for certain approved purposes, and other specific situations listed in this section.https://minnesotalawyer.com/statutes/chapter-297g/297g.08/Mon, 01 Jan 0001 00:00:00 +0000https://minnesotalawyer.com/statutes/chapter-297g/297g.08/This section covers the rules for how excise taxes apply to alcohol sold to Indian tribes in Minnesota. It establishes how wholesalers handle the tax when selling to tribal entities.https://minnesotalawyer.com/statutes/chapter-297g/297g.09/Mon, 01 Jan 0001 00:00:00 +0000https://minnesotalawyer.com/statutes/chapter-297g/297g.09/Manufacturers, wholesalers, brewers, and importers must file monthly tax returns and pay the excise tax owed. This section specifies the filing deadlines, payment methods, and what information must be included in the returns.https://minnesotalawyer.com/statutes/chapter-297g/297g.10/Mon, 01 Jan 0001 00:00:00 +0000https://minnesotalawyer.com/statutes/chapter-297g/297g.10/All tax money and other payments collected under the liquor excise tax law must be deposited into the state treasury and credited to the general fund.https://minnesotalawyer.com/statutes/chapter-297g/297g.11/Mon, 01 Jan 0001 00:00:00 +0000https://minnesotalawyer.com/statutes/chapter-297g/297g.11/Manufacturers, wholesalers, and importers licensed to ship alcohol into Minnesota must file monthly informational reports with the commissioner. These reports are separate from tax returns and help the state track the flow of alcoholic beverages.https://minnesotalawyer.com/statutes/chapter-297g/297g.12/Mon, 01 Jan 0001 00:00:00 +0000https://minnesotalawyer.com/statutes/chapter-297g/297g.12/If you overpay the liquor excise tax, you can request a refund from the commissioner. This section covers the process for claiming refunds, including deadlines and required documentation.https://minnesotalawyer.com/statutes/chapter-297g/297g.13/Mon, 01 Jan 0001 00:00:00 +0000https://minnesotalawyer.com/statutes/chapter-297g/297g.13/The commissioner of public safety or the commissioner of revenue can inspect licensed alcohol premises at any reasonable time without notice or a search warrant. They can examine business records and inspect any place where beer is made, sold, stored, or offered for sale.https://minnesotalawyer.com/statutes/chapter-297g/297g.14/Mon, 01 Jan 0001 00:00:00 +0000https://minnesotalawyer.com/statutes/chapter-297g/297g.14/The commissioner may require brewers, manufacturers, wholesalers, and retailers to take a physical inventory of their alcoholic beverages and report the results. This helps the state verify that the correct amount of excise tax is being paid.https://minnesotalawyer.com/statutes/chapter-297g/297g.15/Mon, 01 Jan 0001 00:00:00 +0000https://minnesotalawyer.com/statutes/chapter-297g/297g.15/This section was repealed in 2005 and is no longer in effect.https://minnesotalawyer.com/statutes/chapter-297g/297g.16/Mon, 01 Jan 0001 00:00:00 +0000https://minnesotalawyer.com/statutes/chapter-297g/297g.16/This section sets the time limits for the state to assess additional liquor excise taxes and for taxpayers to claim refunds. After the limitation period expires, the state generally cannot go back and demand more tax, and the taxpayer cannot claim a refund.https://minnesotalawyer.com/statutes/chapter-297g/297g.17/Mon, 01 Jan 0001 00:00:00 +0000https://minnesotalawyer.com/statutes/chapter-297g/297g.17/Interest is charged on unpaid liquor excise taxes. The interest rate is set by law and applies from the date the tax was due until it is paid. Interest also applies to underpayments and late payments.https://minnesotalawyer.com/statutes/chapter-297g/297g.18/Mon, 01 Jan 0001 00:00:00 +0000https://minnesotalawyer.com/statutes/chapter-297g/297g.18/Civil penalties apply when someone fails to file a return, fails to pay the excise tax, or underpays the tax. The penalties are in addition to the tax and interest owed. The amount of the penalty depends on the type of violation.https://minnesotalawyer.com/statutes/chapter-297g/297g.19/Mon, 01 Jan 0001 00:00:00 +0000https://minnesotalawyer.com/statutes/chapter-297g/297g.19/Failing to file liquor excise tax returns or failing to pay the tax can result in criminal charges. Criminal penalties are more serious than civil penalties and can include fines and jail time.https://minnesotalawyer.com/statutes/chapter-297g/297g.20/Mon, 01 Jan 0001 00:00:00 +0000https://minnesotalawyer.com/statutes/chapter-297g/297g.20/Alcoholic beverages on which excise tax has not been paid, and items used to evade the tax, are considered contraband. The state can seize and forfeit contraband alcohol and related property.https://minnesotalawyer.com/statutes/chapter-297g/297g.21/Mon, 01 Jan 0001 00:00:00 +0000https://minnesotalawyer.com/statutes/chapter-297g/297g.21/This section was repealed in 2005 and is no longer in effect.https://minnesotalawyer.com/statutes/chapter-297g/297g.22/Mon, 01 Jan 0001 00:00:00 +0000https://minnesotalawyer.com/statutes/chapter-297g/297g.22/If you disagree with the commissioner’s decision about your liquor excise tax, penalty, or interest, you can appeal to the Tax Court within 60 days of the notice date. This is an alternative to filing an administrative appeal.