2006 Minnesota Code
Chapters 296 - 299 Excise and Sales Taxes
Chapter 297G Liquor Taxation
Section 297G.04 FERMENTED MALT BEVERAGES; RATE OF TAX.

297G.04 FERMENTED MALT BEVERAGES; RATE OF TAX.
Subdivision 1. Tax imposed. The following excise tax is imposed on all fermented malt
beverages that are imported, directly or indirectly sold, or possessed in this state:
(1) on fermented malt beverages containing not more than 3.2 percent alcohol by weight,
$2.40 per 31-gallon barrel; and
(2) on fermented malt beverages containing more than 3.2 percent alcohol by weight, $4.60
per 31-gallon barrel.
For fractions of a 31-gallon barrel, the tax rate is calculated proportionally.
Subd. 2. Tax credit. A qualified brewer producing fermented malt beverages is entitled to a
tax credit of $4.60 per barrel on 25,000 barrels sold in any fiscal year beginning July 1, regardless
of the alcohol content of the product. Qualified brewers may take the credit on the 18th day of
each month, but the total credit allowed may not exceed in any fiscal year the lesser of:
(1) the liability for tax; or
(2) $115,000.
For purposes of this subdivision, a "qualified brewer" means a brewer, whether or not located
in this state, manufacturing less than 100,000 barrels of fermented malt beverages in the calendar
year immediately preceding the calendar year for which the credit under this subdivision is
claimed. In determining the number of barrels, all brands or labels of a brewer must be combined.
All facilities for the manufacture of fermented malt beverages owned or controlled by the same
person, corporation, or other entity must be treated as a single brewer.
History: 1997 c 179 art 1 s 4