Wholesale Alcohol Tax

A business privilege tax is imposed on alcohol and beer at the wholesale level. The tax is due from alcoholic beverage wholesalers, farm wineries, microbrew pubs, and out-of-state direct shippers.

Licenses Required

Alcoholic beverage wholesalers, domestic wineries, microbrew pubs, alcoholic beverage manufacturers such as regular wineries or breweries located in North Dakota, and out-of-state direct shippers, must obtain licenses from the Tax Commissioner. All licenses, except supplier licenses, are renewable annually by January 1.

Brand Registrations

The requirement that alcoholic beverage brand labels must be registered with the Tax Commissioner before the beverage may be sold in or shipped to North Dakota was repealed by the 2005 Legislature. Current brand label approvals expire June 30, 2005 and will not be renewed.

Supplier Licenses

Effective August 1, 2005 all suppliers selling or shipping alcoholic beverages to liquor and beer wholesalers in North Dakota must obtain a license with the Tax Commissioner before doing business in North Dakota. The application form is available under "Forms."

Retailers

The licensing of alcoholic beverage retail businesses, and the enforcement of the retail liquor statutes, is under the jurisdiction of the Attorney General's Office. For licensing call 701-328-2329. For taxes on alcoholic beverages at the retail level, see information on sales and use taxes.