Malt Beverages Excise Tax Return
Determining Tax
1 Untaxed shipments of beer received (from Schedule A;
include paral barrels) .................................................. 1
2 Miscellaneous credits or reducons (from Schedule B) ........................ 2
3 Breakage (from Schedule C) .............................................. 3
4 Subtotal. Add lines 2 and 3................................................ 4
5 Amount of beer subject to tax (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 line 7, columns A and B. This is your TOTAL TAX DUE (see instrucons for payment opons) ........... 8 $
Check method of payment: Electronic payment Check (make payable to Minnesota Revenue)
$4.60 $2.40
LB40
(Rev. 9/14)
A B
More Than 3.2% 3.2% or Less
(in barrels; see instrucons) (in barrels; see instrucons)
I declare that this return and accompanying schedules are correct and complete to the best of my knowledge and belief.
Authorized Signature Date Dayme Phone
Print Name Title
Paid Preparer’s Signature PTIN Date Dayme Phone
Sign Here
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
Due by the 18th of the month following the period in which the shipments of beer were received, even if no tax is due.
Check if amended
Company Name FEIN
Address Minnesota Tax ID Number Locaon Code
City State ZIP Code Period of Return
Print or Type
List the shipments of beer received during the period.
Invoice More Than 3.2% 3.2% or Less
Received From Date Number (in barrels) (in barrels)
Untaxed Shipments Received Schedule A
Total (enter on Form LB40, line 1)
Total (enter on Form LB40, line 2)
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 and sales to qualied approved military clubs.
Miscellaneous Credits or Reducons Schedule B
LB40
More Than 3.2% 3.2% or Less
Date Wholesaler Reason (in barrels) (in barrels)
Date Inspector who More Than 3.2% 3.2% or Less
Supervised Destrucon Adavit Number (in barrels) (in barrels)
Authorized Breakage/Supervised Destrucon Schedule C
Total (enter on Form LB40, line 3)
Company Name FEIN
Period of Return Minnesota Tax ID Number Locaon Code
Form LB40 Instrucons
File the original Form LB40 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
Wholesalers or any person who imports,
directly or indirectly sells, or possesses beer
in Minnesota on which the excise tax has
not been paid, 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.
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 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 shipments of beer were received.
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
shipments of beer were received.
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 regardless of whether
any tax liability is due.
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
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.
Columns A and B
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 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.
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
log in to e-Services. If you don’t have
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 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, instructions are available at www.
revenue.state.mn.us.
Paying by Check
If you are paying by check, complete a
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.
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
contact us.