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STATE SHIPPING LAWS: North Dakota

Open Permit

Last Updated: February 25, 2018

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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
  • 3 cases per person per month

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.

Tasting Samples for Virtual Winery Experiences Approved by TTB

April 14, 2020

In an effort to help stimulate DTC wine sales, Wine Institute requested that TTB and California ABC provide clear guidance on whether small containers of wine may be shipped to winery customers by common carriers for virtual tastings. During Shelter-in-Place orders, this would replace the traditional tasting room experience where visitors sample small quantities of … Read More ⟶

View All North Dakota Alerts View All Compliance Alerts

Licensing Forms

  • Direct Shipper License Application
  • Application for Sales & Use Tax Permit (Online Application)
  • Logistics Shipper License Application

Reporting Forms

  • Schedule H - Direct Shippers Liquor Report
  • Instructions for Schedule H- Direct Shippers Liquor Report
  • Schedule L - Logistics Shipper Monthly Report
  • Schedule L- Logistics Shipper Monthly Report Filing Instructions
  • Sales and Use Tax Electronic Filing
  • Sales & Use Tax Forms (including the ST)

Statutes & Advisories

  • Alcohol Direct Shipper Guideline (July 2020)
  • ND Century Code Sec. 5-01-16

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
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Please Note: This information is intended for winegrower licensees only. All information on WineInstitute.ComplianceRules.org is provided as an informational aid and is not legal advice. Data may be out-of-date or incomplete. Please consult a lawyer before taking any action.
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