nd.gov - The Official Portal for North Dakota State Government
North Dakota: Legendary. Follow the trail of legends
 

FAQ Articles

Who is responsible for North Dakota cigarette and tobacco taxes?

Any person, who first purchases, sells or brings cigarettes or tobacco products into the state for resale is required to pay the tax. In addition, individuals who purchase cigarettes or tobacco products for personal consumption on-line or from sources outside this state are required to pay the tax. Cigarette and tobacco taxes are paid monthly primarily by wholesalers and distributors.

nd.gov - The Official Portal for North Dakota State Government
North Dakota: Legendary. Follow the trail of legends

Ryan Rauschenberger
Tax Commissioner
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FAQ Articles

Who is responsible for North Dakota cigarette and tobacco taxes?

Any person, who first purchases, sells or brings cigarettes or tobacco products into the state for resale is required to pay the tax. In addition, individuals who purchase cigarettes or tobacco products for personal consumption on-line or from sources outside this state are required to pay the tax. Cigarette and tobacco taxes are paid monthly primarily by wholesalers and distributors.

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