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Cigarette & Tobacco Taxes History

2015 Session 

  • Provisions were added to define electronic smoking devices and alternative nicotine products, while prohibiting sales to minors and requiring child resistant packaging for liquid nicotine products.

2013 Session 

  • Provisions were added to define a cigarette-making machine and to establish conditions on its ownership, operation, and use.

2009 Session 

  • To legally sell cigarettes in North Dakota, a manufacturer must provide written certification to the State Fire Marshal that its cigarettes meet fire safe performance standards.

2005 Session 

  • New legislation requires vendors selling cigarettes over the Internet to register with the Tax Commissioner and provide sales and customer information. 
  • Internet vendors are also required to verify the age of cigarette customers.

2003 Session 

  • The sale of "beedie" cigarettes was banned.  Beedies are a product containing tobacco wrapped in a temburni leaf. 
  • Legislation prohibiting any dealer or distributor from knowingly selling or distributing any product not in compliance with N.D.C.C. § 51-25-02 was enacted.

2001 Session 

  • The method of taxing snuff and chewing tobacco was changed from a percentage of the wholesale price to a weight based value.  Snuff is taxed at 60 cents per ounce and chewing tobacco is taxed at 16 cents per ounce. 
  • A change in the definition of Other Tobacco Products removed cigarette papers from the tobacco products tax. 
  • Cigars and pipe tobacco remain taxable at 28% of the whole purchase price.

1999 Session 

  • The sale of gray market cigarettes was prohibited, taxation of roll-your-own tobacco was moved from Other Tobacco Products to taxation as a cigarette and a minimum package size was established at 20 cigarettes per package. 
  • N.D.C.C. § 51-25 was enacted and requires the Tax Commissioner to accumulate information on purchases of cigarettes from non-participating manufacturers in the cigarette Master Settlement Agreement.

1993 Session

  • The cigarette tax was increased from 14½ to 22 mills per cigarette, or from 29¢ to 44¢ per package of 20.
  • The tobacco products tax was increased from 22% to 28% of the wholesale purchase price.

1993 Agreement

  • The Tax Commissioner and the Standing Rock Sioux Tribe signed an agreement to allow the commissioner to act as an agent of the tribe for the collection of a tribal cigarette and tobacco tax.

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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Cigarette & Tobacco Taxes History

2015 Session 

  • Provisions were added to define electronic smoking devices and alternative nicotine products, while prohibiting sales to minors and requiring child resistant packaging for liquid nicotine products.

2013 Session 

  • Provisions were added to define a cigarette-making machine and to establish conditions on its ownership, operation, and use.

2009 Session 

  • To legally sell cigarettes in North Dakota, a manufacturer must provide written certification to the State Fire Marshal that its cigarettes meet fire safe performance standards.

2005 Session 

  • New legislation requires vendors selling cigarettes over the Internet to register with the Tax Commissioner and provide sales and customer information. 
  • Internet vendors are also required to verify the age of cigarette customers.

2003 Session 

  • The sale of "beedie" cigarettes was banned.  Beedies are a product containing tobacco wrapped in a temburni leaf. 
  • Legislation prohibiting any dealer or distributor from knowingly selling or distributing any product not in compliance with N.D.C.C. § 51-25-02 was enacted.

2001 Session 

  • The method of taxing snuff and chewing tobacco was changed from a percentage of the wholesale price to a weight based value.  Snuff is taxed at 60 cents per ounce and chewing tobacco is taxed at 16 cents per ounce. 
  • A change in the definition of Other Tobacco Products removed cigarette papers from the tobacco products tax. 
  • Cigars and pipe tobacco remain taxable at 28% of the whole purchase price.

1999 Session 

  • The sale of gray market cigarettes was prohibited, taxation of roll-your-own tobacco was moved from Other Tobacco Products to taxation as a cigarette and a minimum package size was established at 20 cigarettes per package. 
  • N.D.C.C. § 51-25 was enacted and requires the Tax Commissioner to accumulate information on purchases of cigarettes from non-participating manufacturers in the cigarette Master Settlement Agreement.

1993 Session

  • The cigarette tax was increased from 14½ to 22 mills per cigarette, or from 29¢ to 44¢ per package of 20.
  • The tobacco products tax was increased from 22% to 28% of the wholesale purchase price.

1993 Agreement

  • The Tax Commissioner and the Standing Rock Sioux Tribe signed an agreement to allow the commissioner to act as an agent of the tribe for the collection of a tribal cigarette and tobacco tax.

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