MN HF417

Allows out-of-state wineries to obtain a direct-ship license from Minnesota to sell wine directly to Minnesota residents, subject to an application fee of $50 and annual renewal of $50.

Requires direct-ship wineries to collect and remit liquor gross receipts tax under section 295.75, sales and use tax under chapter 297A, and excise tax under chapter 297G on wine shipments to Minnesota residents.

Permits Minnesota residents age 21 or over to receive direct shipments of not more than two cases of wine per calendar year (maximum nine liters per case) from licensed wineries for personal use only.

Requires common carriers contracting with wineries to file monthly reports with the commissioner detailing wine shipments, including consignor and consignee information, package weight, tracking number, and delivery date; violations subject to fines up to $500.

Classifies direct-shipment data collected by the commissioner as private or nonpublic and authorizes sharing with the revenue commissioner for tax administration purposes; most provisions effective July 1, 2023.