The Wine Institute

State Shipping Laws: North Dakota

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Summary

Direct shipments are permitted. Direct shipments of up to 27 liters of wine or spirits or 288 fluid ounces of beer per month for personal adult use are allowed. Out-of-state sellers must obtain a direct shipment permit, pay an annual $50.00 fee, and remit taxes and tax reports to the state quarterly. SB 2397, effective August 1, 2001, amends North Dakota's direct shipment laws by requiring 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 within thirty days of making the first shipment. The direct shipper “shall pay the wholesaler and retailer taxes to the Office of State Tax Commissioner…[and] shall file reports with the Office of State Tax Commissioner showing for each shipment, the quantity sold, the date shipped, and the amount of tax due the state.” These reports must be filed each calendar quarter whether tax is due or not. Brand Registration is not required by the state.

Customer Aggregate Volume Limit

There is a limit on volume of total shipments from a winery to each consumer over a specified period of time.

This region has a limit of 27 liters per individualper month for combined onsite and offsite sales.

Offsite Rules

Onsite Rules

North Dakota

Contact Information

North Dakota Office of the State Tax Commissioner Alcohol Tax Section: 600 East Boulevard; Bismarck, ND 58505-0599; Phone: 701 328 2702; Fax: 701 328 3700