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A throwback rule in Minnesota would raise an estimated $35 million in FY 2012-13.[25] Increase Alcohol Taxes Minnesota has two alcohol taxes: an excise tax on manufacturers and wholesalers and a gross receipts tax for retail sales, both on-sale and off-sale purchases.[26] The Minnesota Legislatures 2009 omnibus tax bill increased the alcohol gross receipts tax from 2.5 percent to 5.0 percent, and increased the alcoholic beverage excise tax by about two cents a drink for beer and wine and about three cents a drink for distilled spirits

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