Alcoholic Beverage Use Tax
You owe Alcoholic Beverage Use Tax if you bring into Minnesota, in one month, the following on which you did not pay Minnesota taxes:
- More than one liter of intoxicating liquor or more than 288 ounces of malt liquor from another state
- More than four liters of intoxicating liquor or 10 quarts (320 ounces) of malt beverages from another country
You must not sell or use the beverages for any commercial purposes.
If you are a collector of commemorative bottles, you may enter with 12 or less commemorative bottles without paying Minnesota excise tax.