Proposal would license wineries shipping wine directly to residents

Out-of-state wineries would need a Minnesota license and would collect and send required taxes and report shipments. The rules cover wineries licensed outside Minnesota that make retail sales and ship wine to Minnesota buyers for personal use, not resale. Applicants must show a current winery license, list shipping addresses, agree to follow the rules, and accept Minnesota agency and court authority. Wineries would ship only their own wine from a listed address or through a listed delivery provider. They would apply for a sales tax permit, collect and send required taxes, and give the state shipment details. The license, tax, and reporting provisions would take effect July 1, 2025. The liquor tax collection rule would apply to sales and purchases on or after that date.

A winery could ship up to 12 cases of wine to an eligible Minnesota resident in a calendar year. The recipient must be a Minnesota resident age 21 or older; the winery may be located in Minnesota or another state. The wine must be for personal use, not resale, and each case may contain no more than nine liters. The package must say that an adult over 21 must sign for delivery. The text sets out cease-and-desist orders for certain violations and criminal penalties for repeat violations; violations of specified tax laws are excepted from its general bar on criminal penalties. The 12-case limit applies per calendar year. This section would take effect July 1, 2025.

Covered common carriers would report known wine deliveries to the state each month and keep related records. The duty covers common carriers that contract with wineries to deliver wine into Minnesota, with exceptions for certain federally regulated carriers and specified rail or highway container services. Reports would list the carrier, reporting period, sender and recipient, package weight, tracking number, and delivery date. Carriers would keep related records for two years and provide them within 30 days of a written request, unless the state allows earlier destruction in writing. The state could fine a carrier up to $500 for each later violation after written notice. The carrier rules would take effect July 1, 2025. Carriers would have to provide supporting records within 30 days after a written request.