Fill - Free fillable Excise Tax Return for Brewers (Minnesota Department of Revenue) PDF form

Due by the 18th of the month following the period in which the sales were made, even if no tax is due.

Excise Tax Return for Brewers

1 Shipments of beer to Minnesota wholesalers (from Schedule A) ............. 1

2 Return from Minnesota wholesaler (from Schedule B) . . . . . . . . . . . . . . . . . . . . . 2

3 Miscellaneouscreditsorreducons(from Schedule C) ..................... 3

4 Totaldeducons(add lines 2 and 3) .................................... 4

5 Total taxable shipments to Minnesota wholesalers

(subtract line 4 from line 1) ........................................... 5

6 Tax rates per barrel .................................................. 6

7 Mulplyline5byline6ineachcolumn ................................. 7

8 Add amounts on line 7 ...................................................................... 8 $

9 Qualiedbrewercredit(see instrucons) ....................................................... 9 $

10 TOTAL TAX DUE (subtract line 9 from line 8) (see instrucons for payment opons) ................... 10 $

Check method of payment:

Electronic payment Check (make payable to Minnesota Revenue)

LB41

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

PrintName Title

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

I declare that this return and accompanying schedules are 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

(Rev.9/14)

Determining TaxSign Here

A B

 MoreThan3.2% 3.2%orLess

(in barrels; see instrucons) (in barrels; see instrucons)

 $4.60 $2.40

Check if Amended

CompanyName   FEIN

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

City State ZIPCode PeriodofReturn

Print or Type

 Invoice 

 Date Number SoldTo 

MoreThan3.2%(in barrels)

3.2%orLess (in barrels)

Shipments to Minnesota Wholesalers Schedule A

Total (enter on Form LB41, line 1)

Total (enter on Form LB41, line 2)

Total (enter on Form LB41, line 3)

Listanycreditsorreducons,suchassalesforshipmentsoutofMinnesota,salestocommoncarriersengagedininterstatetransportaonofpassen-

gers,salestoqualiedapprovedmilitaryclubsandauthorizedbreakageanddestrucon.

Return from Minnesota wholesalers Schedule B

Miscellaneous Credits or Reducons Schedule C

LB41

ListanyreturnedbeersoldtoMinnesotawholesalers.

 Date SoldTo Reason MoreThan3.2%(in barrels) 3.2%orLess(in barrels)

 Date Wholesaler Reason MoreThan3.2%(in barrels) 3.2%orLess(in barrels)

ListtheshipmentsofbeersoldtoMinnesotawholesalersduringtheperiod.

CompanyName   FEIN

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

Form LB41 Instrucons

File the original Form LB41 with the

Department of Revenue and keep a copy

for your records. Copies and supporting

records must be saved for a minimum of 3½

years.

General Instrucons

Brewers or any person who imports, or

directly or indirectly sells beer to Minnesota

wholesalers must le a return and pay

fermented malt beverages tax.

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.

• Annual 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.

Monthly manufacturer’s warehouse re-

port. If you have a manufacturer’s ware-

house permit under M.S. 340A.3055, you

must complete Form LB41-MW, Manu-

facturer’s Minnesota Warehouse Report,

each month and attach it when you le your

Form LB41.

Due date

Tax returns and payments must be led and

paid as follows:

Annually: File and pay by the 18th day

of January following the calendar year in

which the sales were made.

Quarterly: 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

• Jan. 18 for the quarter ending Dec. 31

Monthly: File and pay by the 18th day of

the month following the month in which the

sales were made.

If the due date falls on a weekend or holi-

day, returns and payments received the next

business day are considered timely.

Note: As pursuant M. S. 297G.09, subd. 1,

a return must be led even if no tax is due.

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 Minnesota

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 withholding taxes.

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

Internet access, you can pay by phone at

1-800-570-3329. You’ll need your bank

routing and account numbers. You must use

an account not associated with a foreign

bank.

Note: If you’re currently paying

electronically using the ACH credit method,

continue to call your bank as usual. If you

wish to make payments using the ACH

credit method, instructions are available at

www.revenue.state.mn.us.

Paying by Check

If you are paying by check, complete at

Fermented Malt Beverage Tax Return

Payment voucher and include with your

payment. You can nd the voucher on our

website at www.revenue.state.mn.us.

Columns A and B

Instrucons

Note: 3.2% alcohol 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 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 (the number of ounces in

a barrel).

1 barrel = 31 gallons

1 gallon = 128 uid ounces

1 liter = 0.264172 gallons

The conversion table below is for the most

commonly used sizes of kegs and cases.

Multiply the number you have of each size

by the decimal shown.

Line 9

To qualify for this credit, you must be

a brewer who, in the last calendar year,

produced less than 250,000 barrels of all

brands or labels of beer. All facilities for

producing beer owned or controlled by the

same person, corporation or other organiza-

tion count as a single brewer.

Brewers earn the credit during the calendar

year and use the credit in the following s-

cal year. For instance, the credit on barrels

produced Jan. 1, 2012 through Dec. 31,

2012 are used July 1, 2013 through June 30,

2014.

Qualied brewers are entitled to a tax credit

of $4.60 per barrel up to 25,000 barrels, or

$115,000, regardless of the alcohol content

of the beer. In the scal year, the total

credit claimed can’t exceed the tax owed or

$115,000, whichever is less.

Schedule C

You may qualify for a credit for destroyed

product if

• you’ve been ordered to destroy the prod-

uct by another government agency or

• insurance proceeds don’t cover the tax

due for the destroyed product

If you’re not sure if you qualify, please

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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