Minnesota DTC compliance

Compliance reference

• excise_tax_collected_by

  Preliminary

  no_rule_in_jurisdiction

• direct_ship_allowed

  Preliminary

  true

• age_verification_required

  Cross-source verified

  true

• volume_limit_unit

  Preliminary

  cases_9l

• volume_limit_basis

  Preliminary

  per_consumer_per_year

• volume_limit_value

  Cross-source verified

  2

• common_carrier_allowed

  Single source

  true

• sales_tax_collected_by

  Cross-source verified

  shipper

• permit_required

  Cross-source verified

  false

• ncsl_statute_citation

  Preliminary

  Type of Alcohol and Whether License or Permit Required: Minn. Stat. §340A.417 (a) Notwithstanding §297G.07, subdivision 2, or any provision of this chapter, a winery licensed in a state other than Minnesota, or a winery located in Minnesota, may ship, for personal use and not for resale, not more than two cases of wine, containing a maximum of nine liters per case, in any calendar year to any resident of Minnesota age 21 or over. Delivery of a shipment under this section may not be deemed a sale in this state. (b) The shipping container of any wine sent under this section must be clearly marked “Alcoholic Beverages: adult signature (over 21 years of age) required.” (c) It is not the intent of this section to impair the distribution of wine through distributors or importing distributors, but only to permit shipments of wine for personal use. (d) No criminal penalty may be imposed on a person for a violation of this section other than a violation described in paragraph (e) or (f). Whenever it appears to the commissioner that any person has engaged in any act or practice constituting a violation of this section, and the violation is not within two years of any previous violation of this section, the commissioner shall issue and cause to be served upon the person an order requiring the person to cease and desist from violating this section. The order must give reasonable notice of the rights of the person to request a hearing and must state the reason for the entry of the order. Unless otherwise agreed between the parties, a hearing shall be held not later than seven days after the request for the hearing is received by the commissioner after which and within 20 days after the receipt of the administrative law judge’s report and subsequent exceptions and argument, the commissioner shall issue an order vacating the cease and desist order, modifying it, or making it permanent as the facts require. If no hearing is requested within 30 days of the service of the order, the order becomes final and remains in effect until modified or vacated by the commissioner. All hearings shall be conducted in accordance with the provisions of chapter 14. If the person to whom a cease and desist order is issued fails to appear at the hearing after being duly notified, the person shall be deemed in default, and the proceeding may be determined against the person upon consideration of the cease and desist order, the allegations of which may be deemed to be true. (e) Any person who violates this section within two years of a violation for which a cease and desist order was issued under paragraph (d), is guilty of a misdemeanor. (f) Any person who commits a third or subsequent violation of this section within any subsequent two-year period is guilty of a gross misdemeanor. Maximum Amount for Shipping: Not more than two cases of wine, containing a maximum of nine liters per case, in any calendar year.

Sales-tax rate

Rate facts

Data coming soon. Sales and excise rates, volume limits, and reporting cadences will appear here as we add them.