North Dakota

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.

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.

Laws & Rules:

• N.D. Century Code Title 5 Alcoholic Beverages Chapter 5-01 General Provisions
• N.D. Century Code Title 5 Alcoholic Beverages Chapter 5-03 Beer and Liquor Wholesalers – Taxation 
• Administrative Rules – Alcohol Taxes

Required:  Yes

Name:  Alcoholic Beverage Supplier License

Fee:  No Fee

Expiration:  Perpetual

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. This license does not require a fee.

Alcohol license applications can now be submitted online at ND TAP.  For 2021, all renewals will be processed only through ND TAP. Paper
forms will be removed from the Office of State Tax Commissioner’s website and replaced with instructions for the online process on October 1,
2021.

Resources:

• Application for Alcoholic Beverage Supplier License Overview
• ND TAP

Required:  No

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labels must be registered with the Tax Commissioner before the beverage may be sold in or shipped to North Dakota was repealed by the 2005 Legislature.

Franchise Law:  No

Exclusive Territories:  Not Required

North Dakota does not have a franchise law for wine.

Required:  Yes

Name:  Suppliers Monthly Liquor Report Of Sales To ND Wholesalers

Due Date:  Monthly, by the 30th

File Supplier’s Monthly Liquor Report (Schedule A) on or before the last day of the month following the month in which the sale was made. This report must be filed electronically.

Resources:

• Schedule A – Supplier’s Monthly Liquor Report Form
• Schedule A Instructions
• ND TAP portal (file online)
• Electronic Filing System Change Notice

Available:  No

A salesperson’s license is not required.

Allowed:  Yes

License:  Required

License Name:  Out-of-State Winery License to Sell Direct to North Dakota Retailers

License Fee:  No Fee

License Expiration:  Dec. 31st of each year

Label Registration:  Not Required

Excise Tax:  Required

Reporting:  Required

HB 1190 amended Section 5-01-20 of the North Dakota Century Code, relating to self-distribution privileges for licensing wineries, effective Aug. 1, 2019.

Beginning Aug. 1, 2019, only a winery that produces less than 25,000 gallons of wine each year may sell and deliver, onsite or offsite, the wine it produced directly to licensed retailers without selling through a licensed wholesaler. Prior to Aug. 1, 2019, the annual production volume was 50,000 gallons per year.

A licensed winery either use their own trucks, a common carrier, or contract with a wholesaler for such delivery.  Shipments delivered by a winery’s equipment, trucks, and employees are limited to no more than 4,500 cases per year.  Individual shipments via common carrier may not exceed 3 cases per day to a retailer, and may not exceed 3,500 cases annually in the aggregate. Retailers are not allowed to transport wine purchased directly from wineries.

An “Out-of-State Winery License to Sell Direct to North Dakota Retailers” is required and alcohol taxes must be paid on all wine sold to retailers. The Commissioner has designated “Schedule N” as the winery liquor tax report form to be used for reporting and paying tax on wine sold direct to North Dakota Retailers.

Resources:

• Application for Out-of-State Winery License to Sell Direct to North Dakota Retailers
• Electronic Filing System Change Notice
• Out-of-State Winery Annual Liquor Tax Report For Direct to Retailer Sales Instructions (Schedule N)
• Schedule N report template
• Out-of-State Winery Annual Liquor Tax Report For Direct to Retailer Sales 
• Out-of-State Winery Direct To Retail Guideline (July 2020)

• Alcohol Tax and Enforcement FAQs
• Alcohol Beverage Supplier – Liquor Guideline (July 2020)
• Listing of Alcohol Tax Guidelines & Publications
• June 2021 Sales and Special Taxes Newsletter – changes to ND TAP for Alcohol Licenses