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

FAQ Articles

Can an alcoholic beverage retailer purchase large volumes of promoted product at the end of a wholesaler promotion and have the product delivered over several weeks?

No. A wholesaler must deliver all purchased product to a retailer in one delivery prior to the expiration of the promotion period. Holding the product for the retailer is considered to be warehousing of the product and is providing something of value to the retailer.

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

Can an alcoholic beverage retailer purchase large volumes of promoted product at the end of a wholesaler promotion and have the product delivered over several weeks?

No. A wholesaler must deliver all purchased product to a retailer in one delivery prior to the expiration of the promotion period. Holding the product for the retailer is considered to be warehousing of the product and is providing something of value to the retailer.

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