Line Instrucons
Column B
On Form LB58, column B, you may claim
only one of the following allowances:
If you are entering Minnesota from another
state, claim EITHER
• one liter of distilled spirits, wine, cider or
low-alcohol dairy cocktails (e.g., one liter
of liquor or one liter of sparkling wine);
OR
• 288 ounces (2.25 gallons) of malt bever-
ages.
If you are entering Minnesota from another
country, claim EITHER
• four liters of intoxicating liquor;
OR
• 320 ounces (10 quarts) of malt beverages.
Line 12
To determine the number of liters of min-
iatures to report, consider 20 miniatures to
equal 1 liter.
Lines 14–15, Column A
You must convert all measurements of malt
beverages into gallons.
Below is a conversion table for the most
commonly used cases. Multiply the number
you have of each size by the decimal
shown.
Penales and Interest
A 5 percent late-payment penalty will be
assessed for failing to le and pay tax for
the rst 30 days. The penalty increases 5
percent for each additional 30-day period
(or any part thereof) to a maximum of 15
percent. Returns led after the due date will
be assessed a 5 percent late-ling penalty
on any unpaid tax, or $25 whichever is
greater. Even if no tax is due, you will be
assessed a penalty for failing to le Form
LB58. Interest will accrue on any unpaid
tax and penalty.
Use Tax
If you buy items, including alcohol bever-
ages, without paying sales tax, you may
owe individual use tax on your purchases.
You may purchase up to $770 worth of tax-
able items during a calendar year without
paying use tax if the items are for your
personal use. If, however, your purchases
total more than $770, you must pay use tax
on the entire amount. This exemption does
not apply to businesses.
To report purchases subject to use tax, use
Form UT1, Individual Use Tax, which you
can nd on our website.
For more information, see Sales Tax Fact
Sheet 156, Use Tax for Individuals, on our
website at www.revenue.state.mn.us.
Malt Beverage Conversion Table
Cases: Gallons:
12/16 oz. case 1.5
12/22 oz. case 2.06
24/12 oz. case 2.25
Note: 288 oz. equals 2.25 gallons
Form LB58 Instrucons
General Informaon
Any individual, age 21 or older, who enters
Minnesota from another state with more
than one liter of intoxicating liquor or more
than 288 ounces of malt liquor must com-
plete Form LB58 and pay the Minnesota
excise tax.
Individuals entering Minnesota from a
foreign country must complete Form LB58
and pay Minnesota excise tax if they have
more than four liters of intoxicating liquor
or 10 quarts (320 ounces) of malt bever-
ages. The beverages must not be offered for
sale or used for any commercial purposes.
A collector of commemorative bottles may
possess 12 or less commemorative bottles
without paying Minnesota excise tax.
Social Security Number
Required
We are authorized to require your Social
Security number on this form by M. S.
270C.306. Your Social Security number 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.
Due Date
File Form LB58 and pay the tax by the
18th day of the month following the month
in which the product was brought into the
state.
If the due date lands on a weekend or holi-
day, returns and payments made electroni-
cally or postmarked the next business day
are considered timely.
