North dakota alcoholic beverage license

The logistic shipper does not pay the excise or sales taxes on those products shipped — that is the responsibility of the licensed direct shipper.

Alcohol carriers are businesses who ship alcohol products. These businesses need an alcoholic beverage carrier license and use Schedule M to report to the Office of State Tax Commissioner This is an annual license that allows the carrier to ship alcoholic beverages to a residence in North Dakota on the behalf of licensed alcoholic beverage direct or logistics shippers.

Apply for a License. In North Dakota, an excise tax is imposed on liquor and beer at the wholesale level. North Dakota manufacturers, including taprooms, microbrew pubs, distilleries, wineries, and out-of-state direct shippers, must also submit the wholesale excise tax on product that is not sold through a North Dakota wholesaler.

If product is near the destroy date, a beer wholesaler cannot offer beer at a discounted price to only select retailers. A wholesaler may submit a Report of Destruction of Alcoholic Beverages form and claim a credit for out-of-date product on the return filed for the month that the destruction took place.

A wholesaler can host a product tasting at a licensed retail location if the wholesaler uses their own employees to conduct the tasting. Products that are used for tasting must first be sold to a retailer at wholesale, then purchased at retail by the wholesaler from the retailer.

With any product tasting event, the wholesaler must ensure their employees are 21 years of age or older, and that the event is in compliance with local ordinances. Department of the Treasury regarding any federal restrictions or requirements involving product tasting. A wholesaler cannot provide anything of value to a promoter that holds a retail alcohol license, including an event sponsorship. The licensing of alcoholic beverage retail businesses and the enforcement of the retail liquor statutes is the responsibility of the North Dakota Attorney General's Office.

Sales and Use Tax. A winery located outside of North Dakota may apply for a North Dakota out-of-state winery license to sell directly to North Dakota retailers. Apply for an Out-of-State Winery License. A special event allows a brewer taproom, domestic distillery, domestic winery, manufacturing distillery, and microbrew pub to give free samples and sell beverages by the glass or in closed containers. The event must be a designated trade show, convention, festival, fundraiser, or other related special event hosted by a non-profit organization unaffiliated with the business, or a similar event approved by the Office of State Tax Commissioner.

Private parties and gatherings do not constitute a special event. A business must have a special event permit to sell their product outside of their premises. ND TAP. Home Business Alcohol Tax. In North Dakota, there are no brand registration requirements. Alcohol Tax Business Types. Brewer Taproom — This is a beer manufacturer who can sell their product onsite with a tasting room and self-distribute their product directly to retailers and through wholesalers.

They can only sell their product. They may offer tasting and sales at their winery location. They must have their manufacturing and tasting room at the same location. Guideline - Manufacturing Distilleries Microbrew Pub — This is a North Dakota beer retailer who is permitted to manufacture their own product.

They need to go through a wholesaler to distribute their product. They do not have a tasting room or on-site sales. All their product is distributed through a wholesaler. Alcoholic Beverage License Any person who intends to engage in the retail sale of alcoholic beverages must be licensed by the Attorney General.

To apply for a new state retail alcoholic beverage license , complete and submit the following : Application for a State Retail Alcoholic Beverage License SFN and the appropriate license fee. Personal Information Form SFN f or any owner, manager, officer, director, shareholder, member, governor, or partner. If an individual has lived outside of North Dakota during the last five years, contact the Licensing section at for additional instructions.

If an individual was born outside of the United States, documentation of legal residency of the United States must be provided. To amend the floor plan for an existing licensed location, complete and submit an updated form. A copy of the most recent health inspection report and fire safety inspection report for the premises to be licensed.

For the health inspection, contact the local health district unit. For the fire inspection, contact the local fire department. The State Fire Marshal's office will review all submitted fire inspection reports and floor plans to ensure the building meets current fire safety requirements and is fully compliant.

Any items marked non-compliant on a report or noted as deficient by the State Fire Marshal must be corrected and proof of compliance submitted to the Licensing section before the state retail alcoholic beverage license will be issued.