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Last Updated: 11/28/2017

Microdistilleries

Microdistilleries in Minnesota use a different return than larger producers to report and pay the state Distilled Spirits Excise Tax. The same tax rates apply (for rate details, see Distilled Spirits).

Filing and Payment Requirements

Minnesota microdistilleries must file a Microdistillery Excise Tax return using our online e-Services system. This replaces the Distilled Spirits Excise Tax return (Form LB56DS). For information on how to complete the Excel template, see Microdistillery Tax Return Instructions.

You must file a return and pay any tax due by the 18th of the month for the previous month’s activity. You must file a return even if you had no inventory reduction to report. If you do not file and pay on time, we will charge you penalties and interest.

When you file your December return (due January 18), you must also report the number of proof gallons you produced for that calendar year.

To File a Return

  1. Calculate your tax using the Microdistillery Excise Tax Excel template.
  2. Log in to e-Services.
  3. Click on the ID number for the Dist Spirits account.
  4. Click on the File Return link for the tax period.
  5. Enter your return information from the Excel spreadsheet (follow the prompts).
  6. Attach the Excel file to the 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