PrintPermit
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.
States Enforce DTC Rules
February 6, 2020The continued growth of the direct-to-consumer (DTC) sales channel means that states will continue to make DTC shipping laws a priority for enforcement in 2020. An increasing number of states are investigating DTC shipments and conducting compliance checks on direct shipper permit holders and common carriers. Wineries that ship directly to consumers outside of California … 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
