Form LB59 Instrucons
General Informaon
When you buy alcohol beverage products
in Minnesota, the purchase price includes
the alcohol excise and sales taxes.
If you buy alcohol products outside of
the country and aren’t charged these
Minnesota taxes, you must pay the taxes
directly to the Minnesota Department of
Revenue.
Exempon
You’re exempt from the alcohol excise
tax if, during one calendar month, you
carried into Minnesota from a foreign
country any of the following:
• four or fewer liters of intoxicating
liquor
• 10 quarts (320 ounces) of malt bever-
ages
• 12 or fewer commemorative bottles
The beverages must be for your personal
use and must not be offered for sale or
used for any commercial purposes. (Min-
nesota Statute 297G.07, subd. 2a & b.)
Use of Informaon
The information on this form will be
fowarded to us from U.S. Customs and
will be used to determine if you’re liable
for Minnesota Alcohol Beverage Use
Tax.
Social Security Number
We are authorized to require your Social
Security number on this form by M. S.
270C.306. Your Social Security num-
ber can be used by the Department of
Revenue to help collect the tax liability
on this form if it is not paid. Your Social
Security number is private data and will
not be shared with anyone else.
Alcohol Beverage Use Form
If you carried into Minnesota more than
four liters of intoxicating liquor, 10 quarts
(320 ounces) of malt beverages and/or 12
commemorative bottles in one calendar
month you must complete Form LB58,
Alcohol Beverage Tax Return.
The form is available on our website at
www.revenue.state.mn.us.
If you don’t le voluntarily, you may be
billed for the tax and fee you owe as in-
formation about your purchases becomes
available to us. Your bill will include pen-
alty and interest charges, if applicable.
Due Dates
File Form LB58 and pay any tax due by
the 18th day of the month following the
month in which you carried the products
into Minnesota.
Informaon and Assistance
Website: www.revenue.state.mn.us
Email: alc.taxes@state.mn.us
Phone: 651-556-3036
This information is available in alternate
formats.