Form LB40 "Malt Beverages Excise Tax Return" - Minnesota

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  1. What Is Form LB40?
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What Is Form LB40?

This is a legal form that was released by the Minnesota Department of Revenue - a government authority operating within Minnesota. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on April 1, 2021;
  • The latest edition provided by the Minnesota Department of Revenue;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;
  • Fill out the form in our online filing application.

Download a fillable version of Form LB40 by clicking the link below or browse more documents and templates provided by the Minnesota Department of Revenue.

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Download Form LB40 "Malt Beverages Excise Tax Return" - Minnesota

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LB40
Malt Beverages Excise Tax Return
Due by the 18th of the month following the period in which the shipments of beer were received, even if no tax is due.
Check if amended
Company Name
FEIN
Address
Minnesota Tax ID Number
Location Code
City
State
ZIP Code
Period of Return
A
B
More Than 3 .2%
3 .2% or Less
(in barrels; see instructions)
(in barrels; see instructions)
1 Untaxed shipments of beer received (from Schedule A;
include partial barrels) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
2 Miscellaneous credits or reductions (from Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . 2
3 Breakage (from Schedule C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
4 Subtotal. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
5 Amount of beer subject to tax (subtract line 4 from line 1) . . . . . . . . . . . . . . . . . . . . . 5
$4.60
$2.40
6 Tax rates per barrel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
7 Multiply line 5 by line 6 in each column . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 $
$
8 Add line 7, columns A and B. This is your TOTAL TAX DUE (see instructions for payment options) . . . . . . . . . . . 8 $
Check method of payment:
Electronic payment
Check
(make payable to Minnesota Revenue)
I declare that this return and accompanying schedules are correct and complete to the best of my knowledge and belief.
Authorized Signature
Date
Daytime Phone
Print Name
Title
Paid Preparer’s Signature
PTIN
Date
Daytime Phone
Mail to:
Minnesota Department of Revenue
Mail Station 3331
St. Paul, MN 55146-3331
Phone: 651-556-3036
Email: alc.taxes@state.mn.us
(Rev. 4/21)
LB40
Malt Beverages Excise Tax Return
Due by the 18th of the month following the period in which the shipments of beer were received, even if no tax is due.
Check if amended
Company Name
FEIN
Address
Minnesota Tax ID Number
Location Code
City
State
ZIP Code
Period of Return
A
B
More Than 3 .2%
3 .2% or Less
(in barrels; see instructions)
(in barrels; see instructions)
1 Untaxed shipments of beer received (from Schedule A;
include partial barrels) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
2 Miscellaneous credits or reductions (from Schedule B) . . . . . . . . . . . . . . . . . . . . . . . . 2
3 Breakage (from Schedule C) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3
4 Subtotal. Add lines 2 and 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4
5 Amount of beer subject to tax (subtract line 4 from line 1) . . . . . . . . . . . . . . . . . . . . . 5
$4.60
$2.40
6 Tax rates per barrel . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6
7 Multiply line 5 by line 6 in each column . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 $
$
8 Add line 7, columns A and B. This is your TOTAL TAX DUE (see instructions for payment options) . . . . . . . . . . . 8 $
Check method of payment:
Electronic payment
Check
(make payable to Minnesota Revenue)
I declare that this return and accompanying schedules are correct and complete to the best of my knowledge and belief.
Authorized Signature
Date
Daytime Phone
Print Name
Title
Paid Preparer’s Signature
PTIN
Date
Daytime Phone
Mail to:
Minnesota Department of Revenue
Mail Station 3331
St. Paul, MN 55146-3331
Phone: 651-556-3036
Email: alc.taxes@state.mn.us
(Rev. 4/21)
LB40
Company Name
FEIN
Period of Return
Minnesota Tax ID Number
Location Code
Untaxed Shipments Received
Schedule A
List the shipments of beer received during the period .
Invoice
More Than 3.2%
3.2% or Less
Received From
Date
Number
(in barrels)
(in barrels)
Total (enter on Form LB40, line 1)
Miscellaneous Credits or Reductions
Schedule B
List any credits or reductions, such as sales for shipments out of Minnesota, sales to common carriers engaged in interstate transportation of passen-
gers and sales to qualified approved military clubs.
More Than 3 .2%
3 .2% or Less
Date
Wholesaler
Reason
(in barrels)
(in barrels)
Total (enter on Form LB40, line 2)
Authorized Breakage/Supervised Destruction
Schedule C
Date
Inspector who
More Than 3.2%
3.2% or Less
Supervised Destruction
Affidavit Number
(in barrels)
(in barrels)
Total (enter on Form LB40, line 3)
Form LB40 Instructions
General Instructions
Wholesalers or any person who imports, directly or indirectly sells, or possesses beer in Minnesota on which the excise tax has not been paid,
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.
• Annually 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.
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 shipments of beer were received.
Quarterly: File and pay by:
• April 18 for the quarter ending March 31
• July 18 for the quarter ending June 30
• Oct. 18 for the quarter ending Sept. 30
• Jan. 18 for the quarter ending Dec. 31
Monthly: File and pay by the 18th day of the month following the month in which the shipments of beer were received.
If the due date falls on a weekend or holiday, returns and payments received the next business day are considered timely.
You must file a return even if you do not have a tax liability per Minnesota Statute 297G.09 subd. 1.
Keep a copy of the return with all supporting records for at least 3½ years.
Penalties and Interest
A 5% late-payment penalty will be assessed on any unpaid tax for the first 30 days. The penalty increases 5% for each additional 30-day
period (or any part thereof) to a maximum of 15%. Returns filed after the due date will be assessed a 5% late-filing penalty on any unpaid tax,
or if no tax is due a penalty of $25 is assessed for each unfiled return. Interest will accrue on any unpaid tax and penalty.
Columns A and B
Note: 3.2% beer 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.
Conversion Table
Multiply the quantity
Multiply the quantity
If you have:
you have by:
If you have:
you have by:
30/12 oz. case
.09073
50 ltr bbl
.42608
24/12 oz. case
.07258
30 ltr bbl
.25565
20/12 oz. case
.06048
6/64 oz. case
.09677
18/12 oz. case
.05444
12/40 oz. case
.12097
12/12 oz. case
.03629
12/32 oz. case
.09677
6/12 oz. case
.01815
24/22 oz. case
.13306
24/11.2 oz. case
.06774
15/22 oz. case
.08317
35/7 oz. case
.06174
12/22 oz. case
.06653
12/21.3 oz. case
.06441
24/16 oz. case
.09677
12/16 oz. case
.04839
continued
1
Form LB40 Instructions (continued)
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 log in to e-Services. You’ll need your bank routing and account numbers. You must use an account not
associated with a foreign bank.
You can also pay by debit or credit card, or by ACH credit. See Make a Payment on our website for details.
Paying by Check
If you are paying by check you must include a payment voucher. Go to www.revenue.state.mn.us and enter Voucher in Search. Select
e-Services Payment Voucher System and follow the prompts to create a payment voucher.
Schedule C
You may qualify for a credit for destroyed product if you meet one of the following requirements:
• You’ve been ordered to destroy the product by another government agency
• Insurance proceeds do not cover the tax due for the destroyed product
If you’re not sure if you qualify, please contact us.
Information
Website: www.revenue.state.mn.us
Email: alc.taxes@state.mn.us
Phone: 651-556-3036
2
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