Form ASR Instrucons
General Instrucons
You must report all alcohol sales made on
Tribal land, including sales made to busi-
ness that are not owned by the Tribe.
Form ASR is due by the 18th day of each
month, even if you have no sales to report
in any given month.
Wine and Dislled Spirits
Wine and distilled spirits must be reported
in liters.
Boles
Include on this line all wine and distilled
spirits that are 200 ml or greater in size.
Beer
Note: 3.2% beer is measured by weight,
not by volume.
The Minnesota tax rate for beer is based
on the 31-gallon barrel and the alcohol
content of beer. You must convert all mea-
surement of kegs and cases into barrels or
percentages of a barrel.
To convert kegs and cases into barrels,
divide the total ounces of beer in the kegs
or cases by 3,968 (the number of ounces in
a barrel).
1 barrel = 31 gallons
1 gallon = 128 uid ounces
1 liter = 0.264172 gallons
The conversion table to the right is for the
most commonly used sizes of kegs and
cases. Multiply the number you have of
each size by the decimal shown.
Conversion Table
Mulply the quanty
If you have: you have by:
50 ltr bbl .42608
30 ltr bbl .25565
6/64 oz. case .09677
12/40 oz. case .12097
12/32 oz. case .09677
24/22 oz. case .13306
15/22 oz. case .08317
12/22 oz. case .06653
24/16 oz. case .09677
12/16 oz. case .04839
30/12 oz. case .09073
24/12 oz. case .07258
20/12 oz. case .06048
18/12 oz. case .05444
12/12 oz. case .03629
6/12 oz. case .01815
24/11.2 oz. case .06774
35/7 oz. case .06174
12/21.3 oz. case .06441