2006 Minnesota Code
Chapters 296 - 299 Excise and Sales Taxes
Chapter 297G Liquor Taxation
Section 297G.05 USE TAX; RATE OF TAX.
297G.05 USE TAX; RATE OF TAX.
Subdivision 1. Wine and distilled spirits. A tax is imposed on the use or storage by
consumers of wine and distilled spirits in this state, and on such consumers, at the rates specified
in section
297G.03, subdivision 1.
Subd. 2. Fermented malt beverages. A tax is imposed on the use or storage by consumers
of fermented malt beverages in this state, and on such consumers, at the rates specified in section
297G.04, subdivision 1.
Subd. 3. Tax provisions applicable to consumers. All of the provisions of this chapter
relating to the correction of returns, deficiency assessments, protests, hearings, interest and
penalties, and collection of taxes, apply to consumers.
History: 1997 c 179 art 1 s 5
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