Minnesota
Open, no shipper permitPrepared for youLast checked September 29, 2026
Open with no Minnesota permit: a licensed winery may ship each resident up to two cases a year (of up to 9 liters each), free of Minnesota excise, and collects sales tax once it passes the remote-seller threshold.
Minnesota has its own chapter in the free book Direct to Consumer, State by State, and this page carries any change since it went to press. Get the whole book
Can you ship here?
- Permit
- None. Your California winery license is the only prerequisite.
- Volume limit
- Two cases of up to 9 liters each per resident per calendar year, from each winery; ask Alcohol and Gambling Enforcement how partial cases count.
- Bond
- None.
What you'll file
| Return or report | Form | Agency | How Pinrates handles it |
|---|---|---|---|
| Sales and use tax return, once registered (20th after the period; annual Feb 5) | Department of Revenue | Prepared by Pinrates. You submit it in e-Services. | |
| 2.5% liquor gross receipts tax, if the Department says it applies (sales tax cycle) | Department of Revenue | Prepared by Pinrates. You submit it in e-Services. | |
| Alcohol Importer Report, monthly by the 10th, if the Department says it applies | LB37 | Department of Revenue | Not covered by Pinrates. You file it directly. |
When it's due
| Sales tax (monthly filers) | Every month, by the 20th |
| Sales tax (quarterly filers) | Jan, Apr, Jul, Oct, by the 20th |
| Sales tax (annual filers) | Feb 5 |
| Importer report, LB37 (if required) | Every month, by the 10th |
Sales tax rows apply only once you are registered, and you file one of them, as assigned. The importer report row applies only if the Department confirms it covers direct shippers.
Tax rates
No excise on these shipments. Sales tax (6.875% plus local) once you reach 200 sales or pass $100,000 into Minnesota in the prior 12 months.
Local rates: calculated from each delivery address.
Other rules
- Label registration
- Likely none, since the direct-ship statute overrides Minnesota's brand registration statute; a state rule has no such exception, so confirm with Alcohol and Gambling Enforcement. Cartons need the statutory adult-signature legend.
- Carrier
- Common carrier only; no U.S. mail. No carrier permit.
Changes since September 29, 2026
None recorded. The Minnesota chapter of Direct to Consumer, State by State is current as of September 29, 2026; any change to Minnesota's direct-shipping rules after that date is posted here.
Ship to Minnesota?
Of the returns and reports above, Pinrates prepares 1 for you to submit, on the Prepare plan at $299 a month.
Sources
Every source the Minnesota chapter of Direct to Consumer, State by State cites, last checked September 29, 2026. Each key opens the same page as the short link printed in the book.
Forms
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| mn-06 | Form LB37 | Minnesota Department of Revenue, Alcohol Importer Report | Minnesota Department of Revenue |
| mn-23 | Minnesota Department of Revenue, Sales Tax Return Filing Due Dates (2026) | Minnesota Department of Revenue | |
| mn-25 | Monthly informational report | Minnesota Department of Revenue, Form LB37, Distilled Spirits and Wine Shipped into Minnesota (Rev. 6/12) | Minnesota Department of Revenue |
| mn-29 | Minnesota Tax ID and sales tax account, once past the threshold | Business Tax Registration | Minnesota Department of Revenue |
| mn-30 | Or register through the Streamlined Sales Tax registration system | SSTRS | Streamlined Sales Tax Governing Board |
Portals and accounts
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| mn-31 | File and pay sales tax returns | e-Services | Minnesota Department of Revenue |
Statutes
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| mn-01 | Wine shipments into Minnesota | Minn. Stat. § 340A.417 | |
| mn-03 | Excise exemption for § 340A.417 shipments | Minn. Stat. § 297G.07, subd. 1(5) | |
| mn-05 | Monthly informational report by any person who imports wine into Minnesota | Minn. Stat. § 297G.11 | |
| mn-07 | 7515.0780 mailed advertising | Minn. R. ch. 7515 | |
| mn-09 | 2.5% liquor gross receipts tax | Minn. Stat. § 295.75 | |
| mn-15 | Definition of wine | Minn. Stat. § 340A.101, subd. 29 | |
| mn-16 | Persons under 21 | Minn. Stat. § 340A.503 | |
| mn-17 | Local-option elections | Minn. Stat. § 340A.416 | |
| mn-22 | Sales tax return due dates | Minn. Stat. § 289A.18, subd. 4 | |
| mn-27 | Brand registration fees and term | Minn. Stat. § 340A.311 |
Agency guidance and other sources
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| mn-02 | Minnesota House Research, Importation of Liquor for Personal Use (Nov. 2024) | ||
| mn-04 | Thresholds, timing, local tax, SST registration | Minnesota Department of Revenue, Sales Tax for Remote Sellers | Minnesota Department of Revenue |
| mn-08 | Frequency, due dates, e-Services, records | Minnesota Department of Revenue, Filing Returns and Recordkeeping | Minnesota Department of Revenue |
| mn-10 | 94th Legislature | Minnesota Revisor, bill status of HF 2552 | |
| mn-11 | Minnesota House Research, bill summary of the 2025 direct-ship wine proposal (Mar. 11, 2025) | ||
| mn-12 | HF 2027 committee draft, four-case proposal | Minnesota House Session Daily, Mar. 27, 2025 | |
| mn-13 | 2026 Minn. Laws ch. 48, approved Apr. 21, 2026 | Minnesota Revisor, bill status of SF 2511 | |
| mn-14 | Phone 651-201-7500 | Minnesota Department of Public Safety, Alcohol and Gambling Enforcement, "Contact AGE" | Minnesota Department of Public Safety |
| mn-18 | Wine taxable | Minnesota Department of Revenue, Sales: Beverages | Minnesota Department of Revenue |
| mn-19 | 6.875% state rate | Minnesota Department of Revenue, Taxes and Rates | Minnesota Department of Revenue |
| mn-20 | Delivery charges | Minnesota Department of Revenue, Liquor Stores and Liquor Distributors: Sales | Minnesota Department of Revenue |
| mn-21 | Minnesota Department of Revenue, Fact Sheet 164M, Minneapolis Special Local Taxes (Feb. 2025) | Minnesota Department of Revenue | |
| mn-24 | Rates | Minnesota Department of Revenue, Wine Excise Tax | Minnesota Department of Revenue |
| mn-26 | Industry guidance | Wine Institute, Minnesota DTC page | |
| mn-28 | All brands manufactured, imported into, or sold in Minnesota must be registered | Minnesota Department of Public Safety, Alcohol and Gambling Enforcement, "Questions about brand registration" | Minnesota Department of Public Safety |
This page is a reference, not legal advice. Confirm requirements with the state before acting on them.
The Minnesota chapter is one of 51 in Direct to Consumer, State by State. Get the free digital edition.