Last Updated: September 28, 2018

Permit

DTC Permit
  • Required: No

Sales Tax

Excise Tax

  • Required: No

Volume Limit

Limits per Winery
  • 2 cases per person per calendar year

Reporting

  • Required: No

Product Requirements

Additional Information

Wineries may ship, for personal use and not for resale, not more than two cases of wine, containing a maximum of nine liters per case, in any calendar year to any resident of Minnesota age 21 or over.

  • The shipping container of any wine sent under this section must be clearly marked Alcoholic Beverages: adult signature (over 21 years of age) required.
  • Starting Oct. 1, 2018, remote sellers, including wineries, that have 100 or more retail sales shipped into Minnesota or 10 or more retail sales shipped into Minnesota that total more than $100,000 during a period of 12 consecutive months must register with the Minnesota Department of Revenue and collect and remit sales tax.  Wineries that fall under this threshold and meet the Small Seller Exception are not required to take any action.

Minnesota to Begin Collecting Direct-to-Consumer Sales Tax Oct. 1

August 20, 2018

The Supreme Court decision in South Dakota v. Wayfair allows states to require remote sellers that have no physical presence in the state to collect and remit sales and use tax on sales delivered to consumers within in their state. As a result of this decision, qualifying wineries making direct-to-consumer shipments into the State of … Read More ⟶

CONTACT INFORMATION

Minnesota Department of Public Safety
Alcohol and Gambling Enforcement Division
444 Cedar Street, Suite 222
St. Paul, MN 55101
Phone: (651) 201-7507
Fax: (651) 297-5259
Minnesota Department of Revenue
600 North Robert St.
St. Paul, MN 55146
Phone: (651) 296-6181 (sales tax)
Phone: (651) 556-3036 (excise tax)