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Last Updated: 10/13/2017

Distilled Spirits Excise Tax

Who must file and pay the Distilled Spirits Excise Tax?

Licensed manufacturers or wholesalers who sell distilled spirits in Minnesota must file a Distilled Spirits Excise Tax Return or Microdistillery Excise Tax Return and pay the tax due. The tax rate is based on the alcohol type per the table below.

​Item Tax Rate
​​​Distilled spirits, liqueurs, cordials, and specialties regardless of alcohol content (excluding ethyl alcohol) ​$5.03 per gallon or $1.33 per liter
​​​​Low-alcohol dairy cocktails ​​​$0.08 per gallon or $0.02 per liter
​Miniatures ​​​​$0.14 per bottle/container
​Bottle Tax ​​​$0.01 per bottle/container

For packages of distilled spirits, the tax applies proportionally to fractions of a gallon or liter. For amounts less than 8 fluid ounces (1/16 of a gallon), the tax is the same as for 8 fluid ounces.

Miniatures are containers of distilled spirits of 2 fluid ounces or less, or 50 milliliters or less.

Bottle Tax is an additional 1-cent tax on each bottle or container that holds 200 milliliters or more of distilled spirits.

When are the return and payment due?

The return and payment due dates depend on your average monthly tax.

If your average monthly tax is:

Your return and payment are due:

​Less than $100 January 18 for the previous year's sales
​​Less than $500
  • April 18 for the quarter ending March 31
  • July 18 for the quarter ending June 30
  • October 18 for the quarter ending September 30
  • January 18 for the quarter ending December 31
​$500 or more 18th of each month

Note: You must file a return even if you had no sales to report for the filing period.

How do I file this return?

In e-Services there are two methods available to file your return:

  • Key in your return data
  • Import a file containing return information using our predefined templates

For more information, see Filing Electronically.

What are my payment options?

You can pay this tax:

Do I have to make the June Accelerated Payment?

If your alcohol tax liability was $250,000 or more during a fiscal year ending June 30, you must accelerate your June liability for the next year. (See Alcohol Accelerated Payment.)

Microdistilleries

For information, see Microdistilleries.