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Last Updated: 2/14/2018

Common Carrier Alcohol Excise Tax

​Who must file a Common Carrier Alcohol Excise Tax Return?

Any business that transports passengers within Minnesota and sells distilled spirits, wines, or fermented malt beverages to those passengers must file a monthly Common Carrier Excise Tax Return and pay any tax due on those sales. (See Minnesota Statute 297G.)

When are the return and payment due?

You must file the return and pay any tax due by the 18th of the month for the previous month even if you have no sales to report.

If your tax averages less than $500 or more per month, you may request to file and pay quarterly or annually. For more information, see the instructions for the Common Carrier Excise Tax Return.

How do I file this return?

You can file:

What are my payment options?

You can pay this tax:

See Make a Payment for more information.