Minnesota § 297G.031 FARM WINERY

Minnesota Statutes

§ 297G.031 — FARM WINERY

Minnesota § 297G.031

PartEXCISE AND SALES TAXES

Ch. 297GLIQUOR TAXATION

This text of Minnesota § 297G.031 (FARM WINERY) is published on Counsel Stack Legal Research, covering Minnesota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Minn. Stat. § 297G.031 (2026).

Text

Farm wineries licensed under section340A.315shall be treated as wholesalers for the excise tax imposed on certain wines. Tax payments and returns are required in relation to samples given and in relation to the sale of wine on the farm winery premises permitted under chapter 340A. Returns must be made in a form and manner prescribed by the commissioner, and must contain any other information required by the commissioner.

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Farm wineries licensed under section340A.315shall be treated as wholesalers for the excise tax imposed on certain wines. Tax payments and returns are required in relation to samples given and in relation to the sale of wine on the farm winery premises permitted under chapter 340A. Returns must be made in a form and manner prescribed by the commissioner, and must contain any other information required by the commissioner.