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Last Updated: 6/26/2015

Wine Excise Tax

Who must file and pay the Wine Excise Tax?​

Licensed manufacturers, wholesalers or farm wineries who sell wine in Minnesota must file the Wine Excise Tax Return or Farm Winery Tax Return and pay the tax due. The tax rate is based on the alcohol content and type per the table below.  

​Alcohol Content and Type

​ Standard

​Metric

​Wine containing 14 percent or less alcohol by volume (except cider) ​$0.30 per gallon ​$0.08 per liter
​Cider (as defined by M.S. 297G.01, subdivision 3a) ​$0.15 per gallon ​$0.04 per liter
​Wine containing more than 14 percent but less than 21 percent alcohol by volume ​$0.95 per gallon ​$0.25 per liter
​Wine containing more than 21 percent but less than 24 percent alcohol by volume ​$1.82 per gallon ​$0.48 per liter
​Wine containing more than 24 percent alcohol by volume ​$3.52 per gallon ​$0.93 per liter
​Natural and artificial sparkling wines containing alcohol ​$1.82 per gallon ​$0.48 per liter

For packages of wine, 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.

There is also an additional 1-cent bottle tax on each bottle or container that holds 200 milliliters of wine or cider. 

When are the return and payment due?

You must file a return and pay the tax liability by the 18th of the month for the previous month's sales. You must file 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 Wine Excise Tax Return or the Farm Winery Excise Tax Return (links below).

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.)

How do I file?

You can file

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.