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Last Updated: 7/26/2017

Liquor Posting or Posting of Tax Delinquencies - liquor, wine and beer sales

If you sell liquor, beer, or wine and are 10 or more days late in filing or paying your taxes, we will place you on the public Tax Delinquency (Liquor Posting) list. Tax types included are: sales, withholding, S corporation, corporate income, and certain partnership. (See Minnesota Statutes, section 270C.725.)

The Minnesota Department of Revenue will notify you at least 10 days before you are posted.

What happens if I am on the list?

Three business days after we post you on the list, no wholesaler, manufacturer, or brewer can sell or deliver any product to you. You cannot purchase liquor, beer, or wine for resale after you are on the list. We may revoke your license or prevent you from transferring, renewing, or obtaining a license.

How can I avoid or be removed from the list?

To avoid being posted to, or to be removed from, the list, you must pay your tax liability in full using secured funds. You must notify us after making your payment. Once we receive your secured payment in full, we have two business days to remove you from the list. If you do not tell us you made a payment, your removal from the list may be delayed. 

Note: You cannot have a payment agreement unless you surrender your liquor license. 

Liquor and 3.2 Beer Licenses

The “Liquor” in “Liquor Posting” refers to distilled liquors, wine, and malt liquor (regular and 3.2 beer). A liquor license is a license to sell any of these products.

Liquor Posting affects a retailer licensed to sell the liquor type listed above, including:

  • Bars and restaurants
  • Liquor and convenience stores
  • Caterers
  • Veteran and fraternal organizations
  • Community events and festivals.