Fill - Free fillable Common Carrier Excise Tax Return (Minnesota Department of Revenue) PDF form

1 Wines 14% or less ............................... $0.08 × =

2 Wines more than 14% to 21% ..................... $0.25 × =

3 Wines more than 21% to 24% ..................... $0.48 × =

4 Wines more than 24% ............................ $0.93 × =

5 Sparkling wine . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $0.48 × =

6 Cider .......................................... $0.04 × =

7 Numberofboles200mlormorefor

lines 1 through 6................................. $0.01 ×

8 Total tax on wine (add lines 1C through 7C) ...................................................

9 Dislledspirits .................................. $1.33 × =

10 Low-alcohol dairy cocktails ........................ $0.02 × =

11 Numberofboles200mlormoreforlines9and10... $0.01 × =

12 Miniatures (boles) .............................. $0.14 × =

13 Totaltaxondislledspirits (add lines 9C through 12C) ..........................................

Fermented Malt Beverages

14 3.2% alcohol or less .............................. $2.40 × =

15 More than 3.2% alcohol .......................... $4.60 × =

16 Total tax on fermented malt beverages (add lines 14C and 15C) .................................

17 TOTAL DUE (add lines 8C, 13C and 16C) ....................................................

Check method of payment:

Electronic payment Check (make payable to Minnesota Revenue, see instrucons)

Common Carrier Excise Tax Return

Wine

Minnesota Taxable Sales for the Period

A B C

Tax Rate Minnesota Liters Total Tax

(from Schedule A)

LB123

(Rev. 3/13)

AuthorizedSignature  Date DaymePhone

PrintName Title

PaidPreparer’sSignature PTIN Date DaymePhone

Sign Here

I declare that this return is correct and complete to the best of my knowledge and belief.

Mailto:MinnesotaRevenue,MailStaon3331,St.Paul,MN55146-3331

Phone:651-556-3036Fax:651-556-5236Email:alc.taxes@state.mn.us

Completethisreturnifyousolddislledspirits,winesandfermentedmaltbeveragestopassengersbeingtransportedwithinMinnesotaaccording

to Minnesota Statute 297G. Due the 18th of the month following the period in which sales were made.

A B C

Tax Rate Minnesota Barrels (BBL) Total Tax

(from Schedule A)

Dislled Spirits

Check if Amended

CompanyName   FEIN

Address   MinnesotaTaxIDNumber LocaonCode

City State ZIP PeriodofReturn

Print or Type

A B C

Tax Rate Minnesota Liters Total Tax

(from Schedule A)

Minnesota Taxable Sales Schedule A

Wines 14% or less .............................. × =

(enter on Form LB123, line 1B)

Wines more than 14% to 21% ..................... × =

(enter on Form LB123, line 2B)

Wines more than 21% to 24% ..................... × =

(enter on Form LB123, line 3B)

Wines more than 24% ........................... × =

(enter on Form LB123, line 4B)

Sparkling wine ................................. × =

(enter on Form LB123, line 5B)

Cider ......................................... × =

(enter on Form LB123, line 6B

Totalboles200mlormore ...................... × =

(enter on Form LB123, line 7B)

Dislledspirits ................................. × =

(enter on Form LB123, line 9B)

Low-alcohol dairy cocktails ....................... × =

(enter on Form LB123, line 10B)

Totalboles200mlormore ...................... × =

(enter on Form LB123, line 11B)

Miniatures(boles)............................. × =

(enter on Form LB123, line 12B)

3.2% alcohol or less ............................. × =

(enter on Form LB123, line 14B)

More than 3.2% alcohol ......................... × =

(enter on Form LB123, line 15B)

A B C

Wines  TotalLiters MinnesotaPercentage MinnesotaLiters

(company-wide; not MN specic)

A B C

Total Barrels

Fermented Malt Beverages (convert to barrels; see instrucons)  MinnesotaPercentage MinnesotaBarrels

A B C

Dislled Spirits TotalLiters MinnesotaPercentage MinnesotaLiters

CompanyName   FEIN

PeriodofReturn   MinnesotaTaxIDNumber LocaonCode

Minnesota miles ....................................................................................

Total miles .........................................................................................÷

Minnesota percentage (enter in column B, below) .........................................................=

LB123

Minnesota Mileage

Form LB123 Instrucons

General Informaon

Every licensed manufacturer or wholesaler

selling distilled spirits in Minnesota is re-

quired to collect and remit the tax from the

sale of distilled spirits to the Department of

Revenue.

A common carrier engaged in interstate

transportation of passengers must le

monthly reports together with the tax pay-

ment on the sale of alcoholic beverages

sold in Minnesota. The report and payment

must be led by the 18th day of the month

following the month in which the sale took

place. A common carrier is permitted to

use a formula for the allocation of the total

sales of alcoholic beverages among states

on the basis of passenger miles in each state

or some other method of allocation if writ-

ten approval is received from the commis-

sioner.(M.S. 297G.09, subd. 3)

Monthly ling is mandatory if your tax

averages $500 or more per month.

You must request, in writing, authorization

to le annually or quarterly. The authoriza-

tion remains in effect as long as the tax

remains within the limits stated below.

• Annually ling. Tax must average less

than $100 per month.

• Quarterly ling. Tax must average less

than $500 per month.

• Monthly ling. Tax must average $500

or more per month.

Due Dates

Tax returns and payments must be led and

paid as follows:

Annual lers: File and pay by January 18

following the calendar year in which the

sales were made.

Quarterly lers: File and pay by:

• April 18 for the quarter ending March 31;

• July 18 for the quarter ending June 30;

• Oct. 18 for the quarter ending Sept. 30;

and

• Jan. 18 for the quarter ending Dec. 31.

Monthly lers: File and pay by the 18th

day of the month following the month in

which the sales were made:

If the due date lands on a weekend or holi-

day, returns led and payments made the

next business day are considered timely.

Penales and Interest

A 5 percent late-payment penalty will be

assessed on any unpaid 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 if no tax is due a penalty

of $25 is assessed for each unled return.

Interest will accrue on any unpaid tax and

penalty.

Payment Opons

Electronic Payments

If you paid more than $10,000 in Minne-

sota excise taxes during the last 12-month

period ending June 30, you are required to

make your payments electronically.

You must also pay electronically if you’re

required to pay any Minnesota business tax

electronically, such as sales and withhold-

ing taxes.

Go to www.revenue.state.mn.us and login

to e-Services. If you don’t have Internet ac-

cess, call 1-800-570-3329 to pay by phone.

You’ll need your bank routing and account

numbers. You must use an account not asso-

ciated with any foreign bank.

Note: If you’re currently paying electroni-

cally using the ACH credit method, con-

tinue to call your bank as usual. If you wish

to make payments using the ACH credit

method, visit www.revenue.state.mn.us for

instructions.

Paying by Check

Go to at www.revenue.state.mn.us and

choose Make a Payment and then Pay

with a Check and click on e-Services Pay-

ment Voucher System to create a voucher.

Print the voucher and mail with a check

made payable to Minnesota Revenue.

Fermented Malt Beverages

Schedule A

Complete Schedule A to determine the

amounts to enter on Form LB123.

The Minnesota tax rate for beer is based on

the 31-gallon barrel and the alcohol content

of beer. You must convert all measurement

of kegs and cases into barrels or percent-

ages of a barrel.

To convert kegs and cases into barrels,

divide the total ounces of beer in the kegs

or cases by 3,968.

1 barrel = 31 gallons

1 gallon = 128 uid ounces

1 liter = 0.264172 gallon

Below is a conversion table for the most

commonly used sizes of kegs and cases.

Multiply the number you have of each size

by the decimal shown.

Conversion table

Mulply the quanty

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

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