Direct shippers of wine regulated; sales and use tax, liquor gross receipts tax, and excise tax imposed on direct shipments of wine; licensing provided; classification of data provided; and reports required.
Minnesota Grape and Wine Council established; grant program for promotion, education, and development of Minnesota wines established; sales and use tax nexus established for direct shippers; revenues deposited; direct shipper's license required for shipments of wine to consumers; reporting requirements established for direct shippers; and money appropriated.