Fill - Free fillable Malt Beverages Excise Tax Return (Minnesota Department of Revenue) PDF form

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

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

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