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Last Updated: 1/25/2018

Alcoholic Beverage Use Tax

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Use Tax for Individuals

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How do I know if I owe 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 ten 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.

What must I do if I owe the tax?

When are the return and payment due?

  • If you purchased the alcohol 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 10, the return and tax would be due by May 18.
  • If you purchased the alcohol from another country, you must pay the tax to the Department of Revenue immediately when you enter customs. If you prepay the tax before you leave the country, we will issue you 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, customs will hold your items until you pay the tax, and any additional storage fee.