LB58
Alcohol Beverage Use Tax Return
Importation for Personal Use
Due by the 18th of the month following the month in which the products were brought into Minnesota.
Check if amended
Name
Social Security Number
Address
Period of Return
City
State
ZIP
A
B
C
D
Less Allowance
Taxable Liters
Total Tax
(see instructions)
(A – B)
(C x D)
Wine
Total Liters
Excise Tax
1 Wines 14% or less . . . . . . . . . . . . . . .
–
= .
×
$0.08
=
1
2 Wines more than 14% to 21% . . . . .
–
= .
×
$0.25
=
2
3 Wines more than 21% to 24% . . . . .
–
= .
×
$0.48
=
3
4 Wines more than 24% . . . . . . . . . . . .
–
= .
×
$0.93
=
4
5 Sparkling wine . . . . . . . . . . . . . . . . . .
–
= .
×
$0.48
=
5
6 Cider . . . . . . . . . . . . . . . . . . . . . . . . . .
–
= .
×
$0.04
=
6
7 Number of bottles 200 ml or more for lines 1 through 6 . . . . . . . . . . . . . . . . . . .
$0.01 =
7
×
8 Total tax (add lines 1 through 7) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .=
8
Distilled Spirits
9 Distilled spirits . . . . . . . . . . . . . . . . . .
–
= .
×
$1.33
=
9
10 Low-alcohol dairy cocktails . . . . . . . .
–
= .
×
$0.02
= 10
11 Total bottles for lines 9 through 10
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ×
$0.01
= 11
12 Miniatures (see instructions)
–
=
×
$2.80
= 12
13 Total tax (add lines 9 through 12) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .= 13
A
B
C
D
Less Allowance
Taxable Gallons
Total Tax
Total Gallons
(see instructions)
(A – B)
Excise Tax
(C x D)
Fermented Beverages
14 Malt beverages 3.2% or less . . . . . . .
–
=
×
$0.08
= 14
15 Malt beverages more than 3.2% . . . .
–
=
×
$0.15
= 15
16 TOTAL TAX DUE (add lines 8, 13, 14 and 15) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .= 16
Make check payable to Minnesota Revenue
I declare that this return is correct and complete to the best of my knowledge and belief.
Authorized Signature
Date
Daytime Phone
Print Name
Title
Paid Preparer’s Signature
PTIN
Date
Daytime Phone
Mail to: Minnesota Revenue, Mail Station 3331, St. Paul, MN 55146-3331
Phone: 651-556-3036 Fax: 651-556-5236 Email: alc.taxes@state.mn.us
(Rev. 1/18)