Navigate Up
Sign In
Last Updated: 2/13/2013

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

​All businesses with licenses to sell liquor, beer or wine owing delinquent taxes must be placed on the Tax Delinquency list. View the statute (Minnesota Statutes, section 270C.725).
 
A business cannot purchase liquor, beer or wine for resale after being placed on the list. 
 
The Minnesota Department of Revenue notifies the business at least 10 days before they are posted on the Tax Delinquency list. Three days after a business is posted on the list, a wholesaler, manufacturer or brewer cannot sell or deliver any product to the business.
 
To avoid being posted or to be removed from the list, the department requires full payment with secured funds. Businesses must notify the department upon making payment. Once the payment is received, the department has two business days to remove the business from the list. Failure to notify the department of payment will delay the removal from the list.  
 

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 license to sell any of these products is referred to as a liquor license.

The possibility of Liquor Posting affects any retailer licensed to sell the liquor types listed above including:
  • Bars
  • Restaurants
  • Liquor and convenience stores
  • Caterers
  • Veteran and fraternal organizations
  • Community events and festivals.