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

Liquor & Beer Taxes History

2015 Session

  • Powdered alcohol defined and the sale prohibited.
  • Remove requirement for licensed alcohol carrier to provide information on direct and logistics shippers.  Require the tax commissioner to provide notice to licensed alcohol shipper that direct shipper is not licensed and reduce the penalties to alcohol shippers.
  • Allow multiple tap room licenses and locations for same owner.

2013 Session

  • Alcohol carriers and logistics shippers became subject to new licensing requirements.
  • Brewer taproom licensing provisions were established.
  • Direct to retail sales provisions for licensed wineries were established.

2011 Session

  • Expanded the number of days the Tax Commissioner may issue permits for a domestic winery or domestic distillery to participate in special events.  Participation has been increased from twenty days to twenty events plus all Pride of Dakota events. 

2009 Session

  • Domestic distilleries required to obtain annual license and pay the wholesaler and applicable retailer taxes to the State Tax Commissioner. 
  • Tax rate on sparkling wine reduced to $.50 per wine gallon. 
  • Updated obsolete law references for microbrew pubs and referenced monthly tax reporting by microbrew pubs.

2007 Session

  • Container capacity was defined for “bottle or can” and bulk sales. 
  • The reciprocity with other states with regard to wine sales was repealed. 
  • Direct shipments to consumers inside or outside of the state are allowed by domestic wineries.
  • Domestic winery reporting requirements were defined.  The revocation of a suppliers license is provided for failure to comply with reporting requirements.

2005 Session

  • Suppliers became subject to new licensing requirements. 
  • Brand registration requirements were repealed. 
  • Thresholds for point-of-sale and dispensing equipment provided by wholesalers to retailers were increased.
  • The percentage volume of North Dakota produced ingredients that must be included in wine produced by a domestic winery was defined.

2003 Session

  • The alcoholic beverages law was amended to replace "farm winery" with "domestic winery."

2001 Session

  • The wholesale alcoholic beverage administration was transferred from the state treasurer to the state Tax Commissioner effective July 1, 2001. 
  • Effective August 1, 2001, direct shippers of alcoholic beverages and farm wineries are required to obtain annual licenses and pay the wholesaler and applicable retailer taxes to the State Tax Commissioner.

1999 Session

  • Penalties established for the shipping of out-of-state sales of alcoholic beverages from an out-of-state location directly to a person in North Dakota who is not a wholesaler.

1995 Session

  • Microbrew pubs became subject to new licensing requirements.

 

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

Ryan Rauschenberger
Tax Commissioner
Facebook Icon Twitter Icon You Tube Icon Linked In Icon

Liquor & Beer Taxes History

2015 Session

  • Powdered alcohol defined and the sale prohibited.
  • Remove requirement for licensed alcohol carrier to provide information on direct and logistics shippers.  Require the tax commissioner to provide notice to licensed alcohol shipper that direct shipper is not licensed and reduce the penalties to alcohol shippers.
  • Allow multiple tap room licenses and locations for same owner.

2013 Session

  • Alcohol carriers and logistics shippers became subject to new licensing requirements.
  • Brewer taproom licensing provisions were established.
  • Direct to retail sales provisions for licensed wineries were established.

2011 Session

  • Expanded the number of days the Tax Commissioner may issue permits for a domestic winery or domestic distillery to participate in special events.  Participation has been increased from twenty days to twenty events plus all Pride of Dakota events. 

2009 Session

  • Domestic distilleries required to obtain annual license and pay the wholesaler and applicable retailer taxes to the State Tax Commissioner. 
  • Tax rate on sparkling wine reduced to $.50 per wine gallon. 
  • Updated obsolete law references for microbrew pubs and referenced monthly tax reporting by microbrew pubs.

2007 Session

  • Container capacity was defined for “bottle or can” and bulk sales. 
  • The reciprocity with other states with regard to wine sales was repealed. 
  • Direct shipments to consumers inside or outside of the state are allowed by domestic wineries.
  • Domestic winery reporting requirements were defined.  The revocation of a suppliers license is provided for failure to comply with reporting requirements.

2005 Session

  • Suppliers became subject to new licensing requirements. 
  • Brand registration requirements were repealed. 
  • Thresholds for point-of-sale and dispensing equipment provided by wholesalers to retailers were increased.
  • The percentage volume of North Dakota produced ingredients that must be included in wine produced by a domestic winery was defined.

2003 Session

  • The alcoholic beverages law was amended to replace "farm winery" with "domestic winery."

2001 Session

  • The wholesale alcoholic beverage administration was transferred from the state treasurer to the state Tax Commissioner effective July 1, 2001. 
  • Effective August 1, 2001, direct shippers of alcoholic beverages and farm wineries are required to obtain annual licenses and pay the wholesaler and applicable retailer taxes to the State Tax Commissioner.

1999 Session

  • Penalties established for the shipping of out-of-state sales of alcoholic beverages from an out-of-state location directly to a person in North Dakota who is not a wholesaler.

1995 Session

  • Microbrew pubs became subject to new licensing requirements.

 

OK   Cancel