Courtesy of Beertown.
Statute:
Minnesota statute Chapter 340A, §340A.301, Subdivision. 9 permits the unlicensed manufacture of beer in the home for family use. Minnesota statute Chapter 297G, §297G.07 permits Fruit juices naturally fermented or beer naturally brewed in the home for family use to be free from state excise tax.
Discussion:
This statute is a very concise exception enabling the production of beer free from state excise tax without license or permit. §340A.101 Subdivision 16 defines Malt Liquor as any beer, ale, or other beverage made from malt by fermentation and containing not less than one-half of one percent alcohol by volume.
Special Provisions:
N/A
State Alcohol Beverage Control Agency:
Department of Public Safety
Liquor Control Division
444 Cedar Street, Suite 133
St. Paul MN 55101
(651) 296-6979
FAX: ( 651) 297-5259
Applicable Statutory Material:
340A.101. Definitions
Subdivision 1. Terms. For purposes of this chapter the following terms have the meanings given them.
Subd. 2. Alcoholic beverage. "Alcoholic beverage" is any beverage containing more than one-half of one percent alcohol by volume.
Subd. 12a. Home Brewing Equipment. "Home Brewing Equipment" means portable equipment designed for use in home manufacturing of malt liquor in quantities of ten gallons or less and supplies and ingredients for home manufacture of malt liquor.
Subd. 16. Malt liquor. "Malt liquor" is any BEER, ale, or other beverage made from malt by fermentation and containing not less than one-half of one percent alcohol by volume.
Subd. 29. Wine. "Wine" is sparkling and carbonated wine, wine made from condensed grape must, wine made from other agricultural products than sound, ripe grapes, imitation wine, compounds sold as wine, vermouth, cider, perry and sake, in each instance containing not less than seven percent nor more than 24 percent alcohol by volume for nonindustrial use.
340A.301. Manufacturers and wholesalers licenses
Subdivision 1. Licenses required. No person may directly or indirectly manufacture or sell at wholesale intoxicating liquor, or 3.2 percent malt liquor without obtaining an appropriate license from the commissioner, except where otherwise provided in this chapter.
Subdivision. 9. Unlicensed manufacture. Nothing in this chapter requires a license for the natural fermentation of fruit juices or brewing of BEER in the home for family use.
297G.07.
Exceptions
The following are not subject to the excise tax:
(6) Fruit juices naturally fermented or beer naturally brewed in the home for family use.
Note: The information presented here is to the best of our knowledge and should not be used as a substitute for legal advice specific to the laws of your state.
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