Do I owe Alcoholic Beverage Excise Tax?
Any individual, age 21 or older, who enters Minnesota from another state with more than one liter of intoxicating liquor or more than 288 ounces of malt liquor must complete Form LB58 and pay the Minnesota excise tax.
Individuals entering Minnesota from a foreign country must complete Form LB58 and pay Minnesota excise tax if they have more than four liters of intoxicating liquor or ten quarts (320 ounces) of malt beverages. The beverages must not be offered for sale or used for any commercial purposes.
A collector of commemorative bottles may possess 12 or less commemorative bottles without paying Minnesota excise tax.
How do I file a Alcoholic Beverage Excise Tax Return?
Fill out and send in Form LB58, Alcoholic Beverage Excise Tax Return listing any purchases made where the tax has not been paid. Send the LB58 with payment to Minnesota Revenue, Mail Station 3331, St. Paul, MN 55146-3331.
When is the Alcoholic Beverage Excise Tax Return and payment due?
If you purchased from another state, file Form LB58 and pay any tax due by the 18th day of the month following the month in which you purchased the alcohol. For example, if you purchased alcohol on April 10th, the return and tax would be due by May 18th.
If you purchased from another country, tax is due to the Department of Revenue immediately when you enter customs. If you prepay before you leave, you will be issued a waiver to present at customs. If you did not prepay, and no one is available at the Department of Revenue to issue your waiver, your items will be held at customs until you pay the tax, and will be charged a storage fee.