Form Lb58 - Alcohol Beverage Use Tax Return Page 2
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1
2Form LB58 Instructions
General Information
Penalties and Interest
Line Instructions
Any individual, age 21 or older, who enters
A 5 percent late-payment penalty will be
Column B
Minnesota from another state with more
assessed for failing to file and pay tax for
On Form LB58, column B, you may claim
than one liter of intoxicating liquor or more
the first 30 days. The penalty increases 5
only one of the following allowances:
than 288 ounces of malt liquor must com-
percent for each additional 30-day period
If you are entering Minnesota from another
plete Form LB58 and pay the Minnesota
(or any part thereof) to a maximum of 15
state, claim EITHER
excise tax.
percent. Returns filed after the due date will
be assessed a 5 percent late-filing penalty
• one liter of distilled spirits, wine, cider or
Individuals entering Minnesota from a
on any unpaid tax, or $25 whichever is
low-alcohol dairy cocktails (e.g., one liter
foreign country must complete Form LB58
greater. Even if no tax is due, you will be
of liquor or one liter of sparkling wine);
and pay Minnesota excise tax if they have
assessed a penalty for failing to file Form
OR
more than four liters of intoxicating liquor
LB58. Interest will accrue on any unpaid
or 10 quarts (320 ounces) of malt bever-
• 288 ounces (2.25 gallons) of malt bever-
tax and penalty.
ages. The beverages must not be offered for
ages.
sale or used for any commercial purposes.
If you are entering Minnesota from another
Use Tax
country, claim EITHER
A collector of commemorative bottles may
If you buy items, including alcohol bever-
possess 12 or less commemorative bottles
• four liters of intoxicating liquor;
ages, without paying sales tax, you may
without paying Minnesota excise tax.
owe individual use tax on your purchases.
OR
• 320 ounces (10 quarts) of malt beverages.
You may purchase up to $770 worth of tax-
Social Security Number
able items during a calendar year without
Line 12
Required
paying use tax if the items are for your
To determine the number of liters of min-
We are authorized to require your Social
personal use. If, however, your purchases
iatures to report, consider 20 miniatures to
Security number on this form by M. S.
total more than $770, you must pay use tax
equal 1 liter.
270C.306. Your Social Security number can
on the entire amount. This exemption does
be used by the Department of Revenue to
not apply to businesses.
Lines 14–15, Column A
help collect the tax liability on this form if
You must convert all measurements of malt
To report purchases subject to use tax, use
it is not paid. Your Social Security number
beverages into gallons.
Form UT1, Individual Use Tax, which you
is private data and will not be shared with
can find on our website.
anyone else.
Below is a conversion table for the most
commonly used cases. Multiply the number
For more information, see Sales Tax Fact
Due Date
you have of each size by the decimal
Sheet 156, Use Tax for Individuals, on our
shown.
website at
File Form LB58 and pay the tax by the
18th day of the month following the month
in which the product was brought into the
Malt Beverage Conversion Table
state.
If the due date lands on a weekend or holi-
Cases:
Gallons:
day, returns and payments made electroni-
12/16 oz. case
1.5
cally or postmarked the next business day
12/22 oz. case
2.06
are considered timely.
24/12 oz. case
2.25
Note: 288 oz. equals 2.25 gallons
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