Minnesota Statutes
§ 297G.032 — MICRODISTILLERIES
Minnesota § 297G.032
This text of Minnesota § 297G.032 (MICRODISTILLERIES) 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.032 (2026).
Text
A microdistillery, licensed under section340A.301, is a wholesaler for purposes of the excise tax imposed on distilled spirits given by the microdistillery as samples or sold in cocktail rooms 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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Legislative History
2014 c 308 art 3 s 18
Nearby Sections
15
§ 297G.01
DEFINITIONS§ 297G.02
ADMINISTRATION§ 297G.031
FARM WINERY§ 297G.032
MICRODISTILLERIES§ 297G.05
USE TAX; RATE OF TAX§ 297G.06
TAX AS PERSONAL DEBT§ 297G.07
EXEMPTIONS FROM TAX§ 297G.08
SALES TO INDIAN TRIBES§ 297G.09
RETURNS; PAYMENT OF TAX§ 297G.10
DEPOSIT OF PROCEEDS§ 297G.11
INFORMATIONAL REPORTS§ 297G.12
REFUNDS§ 297G.13
INSPECTION RIGHTSCite This Page — Counsel Stack
Bluebook (online)
Minnesota § 297G.032, Counsel Stack Legal Research, https://law.counselstack.com/statute/mn/297G/297G.032.