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Last Updated: 2/14/2018

Wine Excise Tax

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Alcoholic Beverage Tax

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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

​ Tax per Gallon

​Tax per Liter

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

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 bottle tax of 1 cent 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 any tax due by the 18th of the month for the previous month even if you had no sales to report.

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 this return?

You can file:

What are my payment options?

You can pay this tax:

See Make a Payment for more information.