Minnesota § 297G.05 USE TAX; RATE OF TAX

Minnesota Statutes

§ 297G.05 — USE TAX; RATE OF TAX

Minnesota § 297G.05

PartEXCISE AND SALES TAXES

Ch. 297GLIQUOR TAXATION

This text of Minnesota § 297G.05 (USE TAX; RATE OF TAX) 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.05 (2026).

Text

Subdivision 1.Wine and distilled spirits.
A tax is imposed on the use or storage by consumers of wine and distilled spirits in this state, and on such consumers, at the rates specified in section297G.03, subdivision 1.

Subd. 2.Fermented malt beverages.
A tax is imposed on the use or storage by consumers of fermented malt beverages in this state, and on such consumers, at the rates specified in section297G.04, subdivision 1.

Subd. 3.Tax provisions applicable to consumers.
All of the provisions of this chapter relating to the correction of returns, deficiency assessments, protests, hearings, interest and penalties, and collection of taxes, apply to consumers.

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Subdivision 1.Wine and distilled spirits.
A tax is imposed on the use or storage by consumers of wine and distilled spirits in this state, and on such consumers, at the rates specified in section297G.03, subdivision 1.

Subd. 2.Fermented malt beverages.
A tax is imposed on the use or storage by consumers of fermented malt beverages in this state, and on such consumers, at the rates specified in section297G.04, subdivision 1.

Subd. 3.Tax provisions applicable to consumers.
All of the provisions of this chapter relating to the correction of returns, deficiency assessments, protests, hearings, interest and penalties, and collection of taxes, apply to consumers.