Form LB56W Instrucons
General Instrucons
Every licensed manufacturer or wholesaler
selling wine in Minnesota is required to
collect and remit to the Department of
Revenue the tax from the sale of wine.
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 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
holiday, 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.
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
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 with-
holding taxes.
Go to www.revenue.state.mn.us and log
in to e-Services. If you don’t have Internet
access, call 1-800-570-3329 to pay by
phone. You’ll need your bank routing and
account numbers. You must use an account
not associated with any 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, visit www.revenue.state.
mn.us for instructions.
Paying by Check
If you are paying by check, complete a
Wine Tax Return Payment voucher and
include with your payment. You can
nd the voucher on our website at www.
revenue.state.mn.us.
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
number of bottles (exclude bottles con-
taining less than 200ml), purchased and
received during the period. Do not net
returns to suppliers or exchanges against
purchase. Report these as two separate
transactions.
Enter the total purchases in the appropriate
columns on line 2 of Form LB56W.
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 as set forth in
M.S. 297G.08
C2. List all returns of product to suppliers.
Report the actual returns made to a sup-
plier. Do not net returns against purchases.
C3.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 don’t cover the tax
due for the destroyed product
If you’re not sure if you qualify, please
contact us.
C4. 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, after performing a
physical inventory, should agree with, or
reconcile to, your ending book inventory.
This will be your next period’s beginning
inventory.
Line 14 — Audit adjustments
List any audit adjustments or other credits
for the period.
