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Last Updated: 1/9/2015

Common Carrier- Alcohol Excise Tax

​Who must file a Common Carrier- Alcohol Excise Tax Return?

Any business that transports passengers within Minnesota and  sells distilled spirits, wines, or fermented malt beverages to those passengers must file a monthly Common Carrier Excise Tax Return and pay any tax due on those sales.

This return is required by Minnesota Statutes, Chapter 297G (Liquor Taxation).

When is the return due?

If your tax averages $500 or more per month, you must file a return by the 18th to report sales to passengers in Minnesota.

You must file every month even if you had no sales to report.

If your tax averages less than $500 or more per month, you may request a quarterly or annual filing schedule.  For more information, see the instructions for the Form LB123 (below).

How do I file this return?

You can file a Common Carrier Return:

What are my payment options?

You can pay this tax:

  • Electronically through e-Services, by debit or credit card, or by ACH credit (for details, see Make a Payment)
  • By check using a payment voucher, unless your business is required to pay electronically
Note: You cannot pay by check if your business is required to pay electronically.  For details, see Electronic Payment Requirements for Business. If you don’t pay electronically when required, a 5 percent “payment method penalty” applies to any payments you make by check . For example, if you pay $1,000 by check, you’ll be charged a penalty of $50.00. ​

Questions?

If you have questions or need additional help, email us at alc.taxes@state.mn.us or call 651-556-3036.