Microdistillery Distilled Spirits Excise Tax

Microdistilleries in Minnesota must file and pay Microdistillery Distilled Spirits Excise Tax. They use a different return than larger distilled spirits producers, but the same tax rates apply (go to Distilled Spirits Excise Tax).

When are the return and payment due?

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

How do I file the return?

You must enter your information into the Microdistillery Excise Tax Return Excel template and upload it into our e-Services system. For information on how to complete the Excel template, go to Microdistillery Tax Return Instructions.

What are my payment options?

You can pay this tax:

• Electronically through e-Services, by debit or credit card, or by ACH credit
• By check using a payment voucher, unless your business is required to pay electronically (go to Electronic Payment for Business)

Go to Make a Payment for more information.

What is the Microdistillery Credit?

Microdistilleries that produce 40,000 or less proof gallons in a calendar year (January 1 – December 31), qualify for a microdistillery credit. For more information, go to Microdistillery Credit and Annual Production Report.