Wine for sacramental purposes. Wine or beer made at home. Alcoholic beverages sold to food processors and pharmaceutical firms. Beer served on the premises of a brewery at no charge. Separate tax of 1 for each bottle or container of distilled spirits and wine.
Tax is paid by the wholesaler at the time of removal from inventory for sale, delivery, or shipment.
Cigarettes sold or used in Minnesota. The discount covers tax compliance expenses. Enacted in 1947 at 3 per pack. Tobacco products, other than cigarettes, sold or used in Minnesota, including cigars, smoking tobacco, and chewing tobacco. This tax was enacted as an additional tool for law enforcement to control the drug trade.