Form Lb59 - Alcoholic Beverage Customs Declaration Page 2
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1
2Form LB59 Instructions
General Information
Use of Information
Due Dates
When you buy alcohol beverage products
The information on this form will be
File Form LB58 and pay any tax due by
in Minnesota, the purchase price includes
fowarded to us from U.S. Customs and
the 18th day of the month following the
the alcohol excise and sales taxes.
will be used to determine if you’re liable
month in which you carried the products
for Minnesota alcoholic beverage excise
into Minnesota.
If you buy alcohol products outside of the
tax.
country and aren’t charged these Minne-
Information and Assistance
sota taxes, you must pay the taxes directly
Social Security Number
to the Minnesota Department of Revenue.
Website:
We are authorized to require your Social
Security number on this form by M. S.
Email: alc.taxes@state.mn.us
Exemption
270C.306. Your Social Security num-
You’re exempt from the alcohol excise
Phone: 651-556-3036
ber can be used by the Department of
tax if, during one calendar month, you
Revenue to help collect the tax liability
We’ll provide information in other
carried into Minnesota from a foreign
on this form if it is not paid. Your Social
formats upon request to persons with
country a total of
Security number is private data and will
disabilities.
not be shared with anyone else.
• four or fewer liters of intoxicating
liquor;
Alcoholic Beverage Use
• 10 quarts (320 ounces) of malt bever-
Form
ages; and/or
If you carried into Minnesota more than
• 12 or fewer commemorative bottles.
four liters of intoxicating liquor, 10 quarts
The beverages must be for your personal
(320 ounces) of malt beverages and/or 12
use and must not be offered for sale or
commemorative bottles in one calendar
used for any commercial purposes. (Min-
month you must complete Form LB58,
nesota Statute 297G.07, subd. 2a & b.)
Alcoholic Beverage Excise Tax Return.
The form is available on our website at
.
If you don’t file voluntarily, you may be
billed for the tax and fee you owe as infor-
mation about your purchases becomes
available to us. Your bill will include pen-
alty and interest charges, if applicable.
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