The tax rate is based on the alcohol content and type per the following table.
Alcohol Content and Type |
Tax per Gallon |
Tax per Liter |
---|
Wine containing 14% or less alcohol by volume (except cider) |
$0.30 |
$0.08 |
Cider (defined in Minnesota Statue 297G.01, subd 3a) |
$0.15 |
$0.04 |
Wine containing more than 14% but less than 21% alcohol by volume |
$0.95 |
$0.25 |
Wine containing more than 21% but less than 24% alcohol by volume |
$1.82 |
$0.48 |
Wine containing more than 24% alcohol by volume |
$3.52 |
$0.93 |
Natural and artificial sparkling wines containing alcohol |
$1.82 |
$0.48 |
For packages of wine, the tax applies proportionally to fractions of a gallon or liter. For amounts less than 8 fluid ounces (1/16 of a gallon), the tax is the same as for 8 fluid ounces.
There is also an additional bottle tax of 1 cent on each bottle or container that holds 200 milliliters of wine or cider.