Minnesota Statutes Excise and Sales Taxes (Ch. 296-299) § 297G.04. Fermented malt beverages; rate of tax

(1) on fermented malt beverages containing not more than 3.2 percent alcohol by weight, $2.40 per 31-gallon barrel; and

(2) on fermented malt beverages containing more than 3.2 percent alcohol by weight, $4.60 per 31-gallon barrel.

For fractions of a 31-gallon barrel, the tax rate is calculated proportionally.

(1) the liability for tax; or

(2) $115,000.

For purposes of this subdivision, a “qualified brewer” means a brewer, whether or not located in this state, manufacturing less than 250,000 barrels of fermented malt beverages in the calendar year immediately preceding the fiscal year for which the credit under this subdivision is claimed. In determining the number of barrels, all brands or labels of a brewer must be combined. All facilities for the manufacture of fermented malt beverages owned or controlled by the same person, corporation, or other entity must be treated as a single brewer.