Fillable Form Lb40 - Malt Beverages Excise Tax Return (Page 3 of 3) in pdf

Form LB40 Instructions

Payment Options

Penalties and Interest

File the original Form LB40 with the

Electronic Payments

A 5 percent late-payment penalty will be

Department of Revenue and keep a copy

If you paid more than $10,000 in Minnesota

assessed on any unpaid tax for the first

for your records. Copies and supporting

excise taxes during the last 12-month period

30 days. The penalty increases 5 percent

records must be saved for a minimum of 3½

ending June 30, you are required to make

for each additional 30-day period (or any

years.

your payments electronically. You must also

part thereof) to a maximum of 15 percent.

General Instructions

pay electronically if you’re required to pay

Returns filed after the due date will be

any Minnesota business tax electronically,

Wholesalers or any person who imports,

assessed a 5 percent late-filing penalty on

such as sales and withholding taxes.

directly or indirectly sells, or possesses beer

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

in Minnesota on which the excise tax has

of $25 is assessed for each unfiled return.

Go to and

not been paid, must file a return and pay

Interest will accrue on any unpaid tax and

fermented malt beverages tax.

penalty.

Internet access, you can pay by phone at

1-800-570-3329. You’ll need your bank

Monthly filing is mandatory if your tax

Columns A and B

routing and account numbers. You must use

averages $500 or more per month.

Note: 3.2% beer is measured by weight, not

an account not associated with a foreign

by volume.

You must request, in writing, authorization

bank.

to file annually or quarterly. The authoriza-

The Minnesota tax rate for beer is based on

Note: If you’re currently paying electroni-

tion remains in effect as long as the tax

the 31-gallon barrel and the alcohol content

cally using the ACH credit method, con-

remains within the limits stated below.

of beer. You must convert all measurement

tinue to call your bank as usual. If you wish

of kegs and cases into barrels or percent-

to make payments using the ACH credit

• Annually filing. Tax must average less

method, instructions are available at www.

ages of a barrel.

than $100 per month.

revenue.state.mn.us.

• Quarterly filing. Tax must average less

To convert kegs and cases into barrels,

than $500 per month.

divide the total ounces of beer in the kegs

Paying by Check

• Monthly filing. Tax must average $500

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

If you are paying by check, complete a

or more per month.

a barrel).

Fermented Malt Beverage Tax Return

Due Date

Payment voucher and include with your

1 barrel = 31 gallons

Tax returns and payments must be filed and

payment. You can find the voucher on our

1 gallon = 128 fluid ounces

paid as follows:

website at .

1 liter = 0.264172 gallons

Annually: File and pay by the 18th day

Schedule C

The conversion table below is for the most

of January following the calendar year in

You may qualify for a credit for destroyed

commonly used sizes of kegs and cases.

which the shipments of beer were received.

product if

Multiply the number you have of each size

by the decimal shown.

• you’ve been ordered to destroy the prod-

Quarterly: File and pay by:

uct by another government agency or

• April 18 for the quarter ending March 31

Conversion Table

• July 18 for the quarter ending June 30

Multiply the quantity

• insurance proceeds don’t cover the tax

If you have:

you have by:

• Oct. 18 for the quarter ending Sept. 30

due for the destroyed product

50 ltr bbl

.42608

• Jan. 18 for the quarter ending Dec. 31

30 ltr bbl

.25565

If you’re not sure if you qualify, please

6/64 oz. case

.09677

Monthly: File and pay by the 18th day of

12/40 oz. case

.12097

the month following the month in which the

12/32 oz. case

.09677

shipments of beer were received.

24/22 oz. case

.13306

15/22 oz. case

.08317

If the due date falls on a weekend or holi-

12/22 oz. case

.06653

day, returns and payments received the next

24/16 oz. case

.09677

business day are considered timely.

12/16 oz. case

.04839

30/12 oz. case

.09073

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

24/12 oz. case

.07258

a return must be filed regardless of whether

20/12 oz. case

.06048

any tax liability is due.

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

Form Lb40 - Malt Beverages Excise Tax Return Page 3

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