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Excise Tax Return For Brewers And Importers LB 41 - Minnesota
| Excise Tax Return For Brewers And Importers Form. This is a Minnesota form and can be used in Department Of Revenue Statewide . |
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LB41 Excise Tax Return for Brewers Due by the 18th of the month following the period in which the sales were made, even if no tax is due. Check if amended Company name FEIN Minnesota tax ID number State Zip Period of return Location code Print or Type Address City (in barrels; see instructions) More Than 3.2% A (in barrels; see instructions) 3.2% or Less B 1 Shipments of beer to Minnesota wholesalers (from Schedule A) . . . . . . . . . . 1 2 Return from Minnesota wholesaler (from Schedule B) . . . . . . . . . . . . . . . . . . 2 Determining Tax 3 Miscellaneous credits or reductions (from Schedule C) . . . . . . . . . . . . . . . . . . 3 4 Total deductions (add lines 2 and 3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 Total taxable shipments to Minnesota wholesalers (subtract line 4 from line 1) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Tax rates per barrel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 7 Multiply line 5 by line 6 in each column . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 8 Add amounts on line 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 $ 9 Qualifiedbrewercredit(see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 $ 10 TOTAL TAX DUE (subtract line 9 from line 8) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 $ Check method of payment: Electronic payment Check (make payable to Minnesota Revenue; enclose PV77) $4.60 $2.40 I declare that this return and accompanying schedules are correct and complete to the best of my knowledge and belief . Authorized signature Date Title PTIN Date Daytime phone Daytime phone Sign Here Print name Paid preparer's signature Mail to: Minnesota Revenue, Mail Station 3331, St. Paul, MN 55146-3331 Phone: 651-556-3036 TTY: 711 Minnesota Relay Fax: 651-556-5236 Email: alc.taxes@state.mn.us American LegalNet, Inc. www.FormsWorkFlow.com LB41 Company name Period of return FEIN Minnesota tax ID number Location code Shipments to Minnesota Wholesalers List the shipments of beer sold to Minnesota wholesalers during the period. Date Invoice Number Sold To More Than 3.2% (in barrels) Schedule A 3.2% or Less (in barrels) Total (enter on Form LB41, line 1) Return from Minnesota wholesalers List any returned beer sold to Minnesota wholesalers. Date Sold To Reason More Than 3.2% (in barrels) Schedule B 3.2% or Less (in barrels) Total (enter on Form LB41, line 2) Miscellaneous Credits or Reductions Schedule C List any credits or reductions, such as sales for shipments out of Minnesota, sales to common carriers engaged in interstate transportation of passengers,salestoqualifiedapprovedmilitaryclubsandauthorizedbreakageanddestruction(attachFormLB93). Date Wholesaler Reason More Than 3.2% (in barrels) 3.2% or Less (in barrels) Total (enter on Form LB41, line 3) American LegalNet, Inc. www.FormsWorkFlow.com Form LB41 Instructions File the original Form LB41 with the Department of Revenue and keep a copy for your records. Copies and supporting records must be saved for a minimum of 3½ years. Penalties and Interest General Instructions Brewers or any person who imports, or directly or indirectly sells beer to Minnesota wholesalers must file a return and pay fermented malt beverages tax. Monthly filing is mandatory if your tax averages $500 or more per month. You must request, in writing, authorization to file annually or quarterly. The authorization remains in effect as long as the tax remains within the limits stated below. · Annual filing. Tax must average less than $100 per month. · Quarterly filing. Tax must average less than $500 per month. · Monthly filing. Tax must average $500 or more per month. Monthly manufacturer's warehouse report. If you have a manufacturer's warehouse permit under M.S. 340A.3055, you must complete Form LB41-MW, Manufacturer's Minnesota Warehouse Report, each month and attach it when you file your Form LB41. A 5 percent late-payment penalty will be assessed on any unpaid tax for the first 30 days. The penalty increases 5 percent for each additional 30-day period (or any part thereof) to a maximum of 15 percent. Returns filed after the due date will be assessed a 5 percent late-filing penalty on any unpaid tax, or $25 whichever is greater. Interest will accrue on any unpaid tax and penalty. Columns A and B Instructions Note: 3.2% alcohol is measured by weight, not by volume. The Minnesota tax rate for beer is based on the 31-gallon barrel and the alcohol content of beer. You must convert all measurement of kegs and cases into barrels or percentages of a barrel. To convert kegs and cases into barrels, divide the total ounces of beer in the kegs or cases by 3,968 (the number of ounces in a barrel). 1 barrel = 31 gallons 1 gallon = 128 fluid ounces 1 liter = 0.264172 gallons The conversion table below is for the most commonly used sizes of kegs and cases. Multiply the number you have of each size by the decimal shown. Payment Options 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 withholding taxes. Go to www.revenue.state.mn.us and login to e-services. If you don't have Internet access, you can pay by phone at 1-800-570-3329. You'll need your bank routing and account numbers. You must use an account not associated with a foreign bank. Note: If you're currently paying electronically using the ACH credit method, continue to call your bank as usual. If you wish to make payments using the ACH credit method, instructions are available at www.revenue.state.mn.us. Conversion table If you have: Multiply the quantity you have by: Due date Tax returns and payments must be filed 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: · April18forthequarterendingMarch31; · July18forthequarterendingJune30; · Oct.18forthequarterendingSept.30; and · Jan.18forthequarterendingDec.31. Monthly: File and pay by the 18th day of the month following the month in which
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