Form LB56F Instrucons
General Instrucons
Every licensed farm winery in Minnesota
is required to collect and remit to the
Department of Revenue the tax from the
sale of wine.
Due Date
Tax returns and payments must be led and
paid 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
holiday, returns and payments received the
next business day are considered timely.
Note: You must le a return even if you
do not have a tax liability per Minnesota
Statute 297G.09, subd. 1.
Penales 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 unled return.
Interest will accrue on any unpaid tax and
penalty.
Payment Opons
Electronic Payments
If you paid more than $10,000 in
Minnesota excise taxes during the last
scal year 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 with-
holding taxes.
Go to www.revenue.state.mn.us and
log in to e-Services. If you do not have
Internet access, you can pay by phone at
1-800-570-3329. You’ll need your bank
routing and account numbers. When paying
electronically, you must use an account not
associated with a foreign bank.
Note: If you’re currently paying elec-
tronically 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:
• Go to our website at www.revenue.state.
mn.us and click on Make a Payment.
• Click By Check to create and print a pay-
ment voucher. Write your check to
Minnesota Revenue and mail together to
the address on the voucher.
Your check authorizes us to make a one-time
electronic fund transfer from your account.
You may not receive your cancelled check.
Line Instrucons
Line 1 — Beginning Inventory
Enter the number of liters for each type
of wine in columns A through F, and the
number of bottles in column G.
The beginning inventory must be the same
as the previous period’s ending inventory.
Line 2 — Schedule A Totals
Complete Schedule A to report the number
of liters for each type of wine and the total
amount of bottles (exclude bottles con-
taining less than 200ml in the bottle count)
during the period.
Line 3 — Schedule B Totals
B1. List only those customer returns on
which wine tax has been paid to the state,
and for which a credit memo has been
issued to the customer.
B2. List customer returns on which wine
tax has not been paid to the state and any
tax-exempt sales that have been returned to
inventory during the period.
B3. List any miscellaneous adjustments/
corrections that increased your inventory
such as samples or free goods not included
in the purchases.
Line 5 — Schedule C Totals
C1. The following are considered tax-
exempt sales:
• Sales for shipments out of state
• Sales to food producers or pharmaceu-
tical rms used exclusively in the manu-
facture of food products or medicines
• Sales to common carriers engaged in
interstate transportation of passengers
• Sales to qualied approved military
clubs
• Sales or transfers between Minnesota
wholesalers
• Sales to a federal agency that the state
of Minnesota is prohibited from taxing
• Sales to the established governing body
of an Indian tribe per M.S. 297G.08.
C2. You may qualify for a credit for
destroyed product if
• you’ve been ordered to destroy the
product by another government agency
or
• insurance proceeds do not cover the tax
due for the destroyed product
If you’re not sure if you qualify, please
contact us.
C3. List any miscellaneous adjustments,
corrections or transactions that decreased
your inventory. If using this schedule,
please provide a description of the subtrac-
tion listed.
Line 6 — Ending Inventory
The ending inventory should agree with, or
reconcile to, your ending book inventory.
This will be your next period’s beginning
inventory.
Line 13 — Small Winery Credit
To qualify for this credit, you must be a
small winery who, in the last calendar year,
produced 75,000 gallons or less of wine
and cider. Small wineries earn the credit
during the calendar year and use the credit
in the following scal year. For instance,
the credit on gallons produced January
1, 2017 through December 31, 2017 are
used July 1, 2018 through June 30, 2019.
Qualied small wineries are entitled to a
tax credit equal the excise tax due on wine
or cider sold not to exceed $136,275.
Line 15 — Audit Adjustments
List any audit adjustments or other credits
for the period.
