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Last Updated: 10/26/2017

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Use Tax for Individuals

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Use Tax for Individuals > Tax Information > Alcoholic Beverage Excise

  • Do I need to pay tax on alcohol I bring back from another state or country?Back to top

    Any person over 21 years of age entering Minnesota from another state my carry one liter of intoxicating liquor or 288 ounces of fermented malt beverages without the required payment of Minnesota excise tax, provided the alcoholic beverages accompany the person into the state and will not be offered for sale or used for any commercial purposes.

    Any person over 21 years of age entering Minnesota from a foreign country may carry 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 the state and will not be offered for sale or used for any commercial purposes.​