Alcohol Tax Deadlines

Medium

2026

January 15
  • Annual domestic winery Schedule F, domestic distillery Schedule J, direct shipper Schedule G and H, brewer taproom Schedule T, and out-of-state winery selling direct to North Dakota retailers Schedule N tax returns and tax payments are due for calendar year 2025.
  • Monthly microbrew pub Schedule E and wholesale Schedule B and Schedule D tax returns and tax payments are due for December 2025. 
February 2
  • Important Note: Since January 31 falls on a Saturday, any return, tax payment, or other required action is not due until February 2.
  • Monthly supplier Schedule A and Schedule C, logistics shipper Schedule L, and alcohol carrier Schedule M reports are due for December 2025.
February 17
  • Important Note: Since February 15 falls on a Sunday, and February 16 is a state holiday, any return, tax payment, or other required action is not due until February 17.
  • Monthly microbrew pub Schedule E and wholesale Schedule B and Schedule D tax returns and tax payments are due for January 2026.
March 2
  • Important Note: Since February 28 falls on a Saturday, any return, tax payment, or other required action is not due until March 2.
  • Monthly supplier Schedule A and Schedule C, logistics shipper Schedule L, and alcohol carrier Schedule M reports are due for January 2026.
March 16
  • Important Note: Since March 15 falls on a Sunday, any return, tax payment, or other required action is not due until March 16.
  • Monthly microbrew pub Schedule E and wholesale Schedule B and Schedule D tax returns and tax payments are due for February 2026.
March 31
  • Monthly supplier Schedule A and Schedule C, logistics shipper Schedule L, and alcohol carrier Schedule M reports are due for February 2026.
April 15
  • Monthly microbrew pub Schedule E and wholesale Schedule B and Schedule D tax returns and tax payments are due for March 2026.
April 30
  • Monthly supplier Schedule A and Schedule C, logistics shipper Schedule L, and alcohol carrier Schedule M reports are due for March 2026.
May 15
  • Monthly microbrew pub Schedule E and wholesale Schedule B and Schedule D tax returns and tax payments are due for April 2026.
June 1
  • Important Note: Since May 31 falls on a Sunday, any return, tax payment, or other required action is not due until June 1.
  • Monthly supplier Schedule A and Schedule C, logistics shipper Schedule L, and alcohol carrier Schedule M reports are due for April 2026.
June 15
  • Monthly microbrew pub Schedule E and wholesale Schedule B and Schedule D tax returns and tax payments are due for May 2026.

June 30

  • Monthly supplier Schedule A and Schedule C, logistics shipper Schedule L, and alcohol carrier Schedule M reports are due for May 2026.
July 15
  • Monthly microbrew pub Schedule E and wholesale Schedule B and Schedule D tax returns and tax payments are due for June 2026.
July 31
  • Monthly supplier Schedule A and Schedule C, logistics shipper Schedule L, and alcohol carrier Schedule M reports are due for June 2026.
August 17
  • Important Note: Since August 15 falls on a Saturday, any return, tax payment, or other required action is not due until August 17, 2026.
  • Monthly microbrew pub Schedule E and wholesale Schedule B and Schedule D tax returns and tax payments are due for July 2026.
August 31
  • Monthly supplier Schedule A and Schedule C, logistics shipper Schedule L, and alcohol carrier Schedule M reports are due for July 2026.
September 15
  • Monthly microbrew pub Schedule E and wholesale Schedule B and Schedule D tax returns and tax payments are due for August 2026.
September 30
  • Monthly supplier Schedule A and Schedule C, logistics shipper Schedule L, and alcohol carrier Schedule M reports are due for August 2026.
October 15
  • Monthly microbrew pub Schedule E and wholesale Schedule B and Schedule D tax returns and tax payments are due for September 2026.
November 2
  • Important Note: Since October 31 falls on a Saturday, any return, tax payment, or other required action is not due until November 2, 2026.
  • Monthly supplier Schedule A and Schedule C, logistics shipper Schedule L, and alcohol carrier Schedule M reports are due for September 2026.
November 16
  • Important Note: Since November 15 falls on a Sunday, any return, tax payment, or other required action is not due until November 16, 2026. Renewals for expiring permits will be available for submission on ND TAP.
  • Monthly microbrew pub Schedule E and wholesale Schedule B and Schedule D tax returns and tax payments are due for October 2026.
November 30
  • Monthly supplier Schedule A and Schedule C, logistics shipper Schedule L, and alcohol carrier Schedule M reports are due for October 2026.
December 15
  • Monthly microbrew pub Schedule E and wholesale Schedule B and Schedule D tax returns and tax payments are due for November 2026.
December 31
  • Monthly supplier Schedule A and Schedule C, logistics shipper Schedule L, and alcohol carrier Schedule M reports are due for November 2026.
  • Alcoholic beverage manufacturing licenses, direct shipping licenses, wholesale beer licenses, and wholesale liquor licenses, out-of-state winery selling direct to retail licenses, brewer taproom licenses, alcohol carrier licenses, and logistics shipper licenses expire on December 31 and require renewal through ND TAP.