Form Lb41 - Excise Tax Return For Brewers Page 3

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Form LB41 Instructions

File the original Form LB41 with the

for each additional 30-day period (or any

The conversion table below is for the most

Department of Revenue and keep a copy

part thereof) to a maximum of 15 percent.

commonly used sizes of kegs and cases.

for your records. Copies and supporting

Returns filed after the due date will be

Multiply the number you have of each size

records must be saved for a minimum of 3½

assessed a 5 percent late-filing penalty on

by the decimal shown.

years.

any unpaid tax, or if no tax is due a penalty

Conversion table

of $25 is assessed for each unfiled return.

General Instructions

Multiply the quantity

Interest will accrue on any unpaid tax and

If you have:

you have by:

Brewers or any person who imports, or

penalty.

directly or indirectly sells beer to Minnesota

50 ltr bbl

.42608

wholesalers must file a return and pay

Payment Options

30 ltr bbl

.25565

fermented malt beverages tax.

6/64 oz. case

.09677

Electronic Payments

12/40 oz. case

.12097

Monthly filing is mandatory if your tax

If you paid more than $10,000 in Minnesota

12/32 oz. case

.09677

averages $500 or more per month.

24/22 oz. case

.13306

excise taxes during the last 12-month period

15/22 oz. case

.08317

ending June 30, you are required to make

You must request, in writing, authorization

12/22 oz. case

.06653

your payments electronically. You must also

to file annually or quarterly. The authoriza-

24/16 oz. case

.09677

pay electronically if you’re required to pay

tion remains in effect as long as the tax

12/16 oz. case

.04839

any Minnesota business tax electronically,

remains within the limits stated below.

30/12 oz. case

.09073

such as sales and withholding taxes.

24/12 oz. case

.07258

• Annual filing. Tax must average less

20/12 oz. case

.06048

Go to and

than $100 per month.

18/12 oz. case

.05444

• Quarterly filing. Tax must average less

12/12 oz. case

.03629

Internet access, you can pay by phone at

than $500 per month.

6/12 oz. case

.01815

1-800-570-3329. You’ll need your bank

24/11.2 oz. case

.06774

• Monthly filing. Tax must average $500

35/7 oz. case

.06174

routing and account numbers. You must use

or more per month.

12/21.3 oz. case

.06441

an account not associated with a foreign

Monthly manufacturer’s warehouse re-

bank.

port. If you have a manufacturer’s ware-

Line 9

house permit under M.S. 340A.3055, you

Note: If you’re currently paying

must complete Form LB41-MW, Manu-

To qualify for this credit, you must be

electronically using the ACH credit method,

facturer’s Minnesota Warehouse Report,

a brewer who, in the last calendar year,

continue to call your bank as usual. If you

each month and attach it when you file your

produced less than 250,000 barrels of all

wish to make payments using the ACH

Form LB41.

brands or labels of beer. All facilities for

credit method, instructions are available at

producing beer owned or controlled by the

Due date

same person, corporation or other organiza-

Paying by Check

tion count as a single brewer.

Tax returns and payments must be filed and

If you are paying by check, complete at

paid as follows:

Brewers earn the credit during the calendar

Fermented Malt Beverage Tax Return

year and use the credit in the following fis-

Annually: File and pay by the 18th day

Payment voucher and include with your

cal year. For instance, the credit on barrels

of January following the calendar year in

payment. You can find the voucher on our

produced Jan. 1, 2012 through Dec. 31,

which the sales were made.

website at .

2012 are used July 1, 2013 through June 30,

Quarterly: File and pay by:

2014.

Columns A and B

• April 18 for the quarter ending March 31

Qualified brewers are entitled to a tax credit

• July 18 for the quarter ending June 30

Instructions

of $4.60 per barrel up to 25,000 barrels, or

• Oct. 18 for the quarter ending Sept. 30

Note: 3.2% alcohol is measured by weight,

$115,000, regardless of the alcohol content

• Jan. 18 for the quarter ending Dec. 31

not by volume.

of the beer. In the fiscal year, the total

Monthly: File and pay by the 18th day of

credit claimed can’t exceed the tax owed or

The Minnesota tax rate for beer is based on

the month following the month in which the

$115,000, whichever is less.

the 31-gallon barrel and the alcohol content

sales were made.

of beer. You must convert all measurement

Schedule C

If the due date falls on a weekend or holi-

of kegs and cases into barrels or percent-

You may qualify for a credit for destroyed

day, returns and payments received the next

ages of a barrel.

product if

business day are considered timely.

To convert kegs and cases into barrels,

• you’ve been ordered to destroy the prod-

Note: As pursuant M. S. 297G.09, subd. 1,

divide the total ounces of beer in the kegs

uct by another government agency or

a return must be filed even if no tax is due.

or cases by 3,968 (the number of ounces in

• insurance proceeds don’t cover the tax

a barrel).

due for the destroyed product

Penalties and Interest

1 barrel = 31 gallons

If you’re not sure if you qualify, please

A 5 percent late-payment penalty will be

1 gallon = 128 fluid ounces

assessed on any unpaid tax for the first

1 liter = 0.264172 gallons

30 days. The penalty increases 5 percent

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