Permit
DTC Permit
- Required: Yes
- Fee: $50
- Expiration:Dec. 31st of each year
Sales Tax
- Required:Yes
- State:7%
- Local:Yes
- Tax on Shipping:Yes
Excise Tax
- Required: Yes
- Wine < 17%: $.50/gal
- Wine 17% – 24%: $.60/gal
- Sparkling Wine: $.50/gal
Volume Limit
Limits per Winery
- Month: 3 cases per person
Reporting
- Required:Yes
- Sales Tax: Quarterly by the 30th
- Excise Tax: Annually by Jan 15th
- Direct Shipment: Annually by Jan 15th
- Record Retention: At least 3 years
Product Requirements
Product Registration
- Required:No
Additional Information
North Dakota requires out-of-state sellers directly shipping alcoholic beverages to individuals in the state to obtain a direct shipping license from the State Tax Commissioner and pay an annual fee of fifty dollars.
- Prior to making shipments into North Dakota, a winery must obtain a Direct Shipper license and a Sales and Use Tax Permit.
- A return form will be mailed for all paper filers and an email reminder for all TAP filers based on the filing frequency assigned at the time of registration. A return must be filed for each reporting period even if no sales were made or no tax is due.
- A winery that has been issued a Direct Shipper license is required to collect local sales and use taxes even if the licensee does not have a business presence, such as employees or deliveries using the licensee’s own vehicles, within the local taxing jurisdiction.
- A direct shipper shall label all containers of alcoholic beverages shipped directly to an individual in this state with conspicuous words “SIGNATURE OF PERSON AGE 21 OR OLDER REQUIRED FOR
DELIVERY.”
A fulfillment warehouse that intends to prepare shipments into ND on behalf of a direct shipper licensee must first receive a logistics shipper license from the ND Tax Commission and pay an annual fee of $100. Licensed logistics shippers are required to file monthly reports. “Licensed logistics shipper” means a person that provides fulfillment house services, including warehousing, packaging, distributing, order processing, or shipment of alcoholic beverages on behalf of a licensed direct shipper and by way of a licensed alcohol carrier.
A direct shipper license is responsible for ensuring that any fulfillment warehouse they use holds a logistic shippers permit, and must provide the name and license number of their logistics shipper(s) on their Annual Liquor Tax Report.
North Dakota Clarifies DTC Sales & Use Tax Requirements
May 12, 2017North Dakota tax laws are being interpreted by the Office of State Tax Commissioner to require out-of-state direct shipper licensees to collect and remit local sales and use taxes on wine shipped to consumers in ND, in addition to the 7% state alcohol beverage gross receipts tax. A winery that has been issued a Direct … Read More ⟶
CONTACT INFORMATION
North Dakota Office of State Tax Commissioner
Alcohol Tax Section
600 E. Boulevard Ave., Dept. 127
Bismarck, ND 58505-0599
Phone: (701) 328-2702
Fax: (701) 328-3700
Alcohol Tax Section
600 E. Boulevard Ave., Dept. 127
Bismarck, ND 58505-0599
Phone: (701) 328-2702
Fax: (701) 328-3700
