In North Dakota, the Office of State Tax Commissioner administers laws regarding the licensing, regulation, and tax for alcohol manufacturers and wholesalers. Licensing requirements and permitted operations vary depending on the type of business.
In North Dakota, there are no brand registration requirements.
The application and renewal requirements vary based on the business type, as shown below. A business needs access to ND TAP before their first tax return is due.
| Business Type | Application link | Renewal Requirement |
Manufacturer Includes ND Breweries, Distilleries, & Wineries | NDTAP | Annual- January 1st |
| Supplier | NDTAP | Not Applicable |
Shippers & Carriers Includes Direct to Consumer & Logistic Shippers & Alcohol Carriers | NDTAP | Annual- January 1st |
| Wholesalers | NDTAP | Annual- January 1st |
| Retailers | ND Attorney General | Annual Renewal |
Tax rates are based on the type of alcohol for all business types.
| Alcohol Type | Tax Rate per wine gallon | Tax Rate per liter |
| Beer (in bulk containers) | $0.08 | $0.021 |
| Beer (in bottles and cans) | $0.16 | $0.042 |
| Wine <17% alcohol by volume (including sparkling wine) | $0.50 | $0.132 |
| Wine 17-24% alcohol by volume | $0.60 | $0.159 |
| Distilled Spirits | $2.50 | $0.66 |
| Alcohol (all other) | $4.05 | $1.07 |
A helpful calculation tool is the Liquor & Beer Package Conversion to Gallons Chart
Filing requirements are determined by both business activity and alcohol type.
Manufacturers
Filing requirements for alcohol manufacturers in North Dakota are as follows.
Manufacturer | Manufacturing and Sales Restrictions* | Filing* | Filing Frequency |
Brewer Taproom | Production & Sales limit- less than 25,000 barrels annually | Schedule C- Sales to Wholesaler | Monthly |
| Schedule T- Production and Sales Activity | Annual- January 15 | ||
| Sales – Can sell their product to wholesalers, direct to retailers, and onsite to consumers. Any offsite sales require a special event permit. | Sales Return & Local Lodging/Lodging & Restaurant Tax Return (if applicable) | Assigned at time of registration | |
Domestic Winery | Production & Sales limit- less than 25,000 gallons annually | Schedule A- Sales to Wholesaler | Monthly |
| Schedule F-Production and Sales Activity | Annual- January 15 | ||
| Sales – Can sell their product to wholesalers, direct to retailers, and offer sales and tastings onsite to consumers. Any offsite sales require a special event permit. | Sales Return & Local Lodging/Lodging & Restaurant Tax Return (if applicable) | Assigned at time of registration | |
Domestic Distillery | Production & Sales limit- less than 25,000 gallons annually | Schedule A- Sales to Wholesaler | Monthly |
| Schedule J- Production and Sales Activity | Annual- January 15 | ||
| Sales – Can sell their product to wholesalers, direct to retailers, and offer sales and tastings onsite to consumers. Any offsite sales require a special event permit. | Sales Return & Local Lodging/Lodging & Restaurant Tax Return (if applicable) | Assigned at time of registration | |
Manufacturing Distillery | Production and Sales Limit- less than 40,000 gallon/year, minimum 51% North Dakota farm product ingredients | Schedule A- Sales to Wholesaler | Monthly |
| Schedule J- Production and Sales activity | Annual- January 15 | ||
| Sales – Can sell their product to wholesalers, direct to retailers, and offer sales and tastings onsite to consumers. Any offsite sales require a special event permit. | Sales Return & Local Lodging/Lodging & Restaurant Tax Return (if applicable) | Assigned at time of registration | |
Microbrew Pub | Production and Sales Limit- less than 10,000 barrels/year | Schedule C- Sales to Wholesaler | Monthly |
| Schedule E- Production and Sales to Consumer | Monthly | ||
| Sales – Can sell their product to wholesalers and onsite to consumers. Any offsite sales require a special event permit. | Sales Return & Local Lodging/Lodging & Restaurant Tax Return (if applicable) | Assigned at time of registration | |
North Dakota Manufacturing- Winery, Brewing, Distillery | Manufacture Wine, or Spirits that exceed 25,000 gallons annually | Schedule A- Sales to Wholesaler | Monthly |
Manufacture beer that exceeds the prescribed production limit.
| Schedule C- Sales to Wholesaler | Monthly | |
| Sales – Product can only be sold through a licensed wholesaler. Tasting rooms, retail sales, and special events are not permitted. | Not Applicable | Not Applicable |
* For a comprehensive review of production/sales restrictions and filing requirements, please refer to the guidelines linked under each manufacturer type.
Alcohol Businesses - Other
The Office of State Tax Commissioner processes the filing requirements for the following types of alcohol businesses in North Dakota.
| Business Type | Alcohol Type | Filing* | Filing Frequency |
Supplier | Beer | Schedule C- Sales to Wholesaler | Monthly |
| Liquor | Schedule A- Sales to Wholesaler | Monthly | |
Direct Shipper | Beer | Schedule G | Annual- January 15th |
| Liquor | Schedule H | Annual- January 15th | |
Logistic Shipper | Beer & Liquor | Schedule L | Monthly |
Carrier | Beer & Liquor | Schedule M | Monthly |
Wholesalers | Beer | Schedule B | Monthly |
| Liquor | Schedule D | Monthly | |
Retailers | Beer & Liquor onsite. | Sales Return & Local Lodging/Lodging & Restaurant Tax Return | Assigned at time of registration |
* For a comprehensive review of sales and filing requirements, please refer to the guidelines linked under each business type.
All returns, applications and application renewals must be submitted through NDTAP, except for retailer applications and renewals, which are processed by the ND Attorney General’s office. Please refer to the filing requirements section for additional guidance on required returns and filing frequency.
Log in to your business account on NDTAP to file an amended return. Amendment instructions for each business can be found within the guideline specific to the return being submitted.
Pay Online- Fast and Convenient!
Make a tax payment electronically to the Office of State Tax Commissioner by using ND TAP.
Mail- Check or money order
If you are unable to pay using NDTAP, you may pay by check or money order, made payable to North Dakota State Tax Commissioner. Complete and print the payment voucher on ND TAP and mail both to the Office of State Tax Commissioner at 600 E. Boulevard Ave. Dept. 127, Bismarck, ND 58505-0599.
Alcohol License Lookup
The Alcohol License Lookup lists businesses that have an active North Dakota alcoholic beverage license. Users can search by license number or type of license.
The Office of State Tax Commissioner regulates the following types of alcohol manufacturers in North Dakota.
- 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.
- Schedule T - Annual Brewer Taproom Report
- Schedule T Instructions
- Guideline - Brewer Taprooms
- Domestic Winery – This is a North Dakota winery who can manufacture wine with no ingredient restriction. They may offer tasting and sales at their winery location.
- Schedule F - Annual Domestic Winery Manufacturer Report
- Schedule F Instructions
- Guideline - Domestic Winery
- Domestic Distillery – This is a North Dakota distillery who can manufacture and sell distilled spirits not exceeding 25,000 gallons (94,635 liters) of total production per year. A domestic distillery must have their manufacturing facility and tasting room at the same location.
- Schedule J - Annual Domestic Distillery Manufacturer Report
- Schedule J Instructions
- Guideline - Domestic Distilleries
- Manufacturing Distillery – This is a North Dakota distillery that may have one location for manufacturing their product and a satellite location for tasting and sales. A manufacturing distillery must use ingredients that include at least 51% North Dakota farm product. A manufacturing distillery can manufacture distilled spirits not exceeding 40,000 gallons (151,416) of total production per year.
- 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.
- Schedule E - Monthly Microbrew Pub Manufacturer Report
- Schedule E Instructions
- Guideline - Microbrew Pubs
- North Dakota Manufacturing – Winery, Brewery, Distillery – This is a traditional manufacturer with no production gallon limitation or special retailing privileges. Traditional manufacturers do not have a tasting room and cannot make on-site retail sales. All products are distributed through and must be sold to a North Dakota wholesaler. Any domestic manufacturer that exceeds their prescribed production limits would be required to apply for a North Dakota Manufacturing license.
Apply for an alcohol manufacturers license in ND TAP.
Apply for an Alcohol Manufacturer License
Businesses who sell or ship alcoholic beverages to North Dakota wholesalers need an alcohol supplier license. A business is eligible for an alcohol supplier license if they are a licensed alcohol manufacturer, importer, marketer, or wholesaler in their state.
Apply for an alcohol supplier license in ND TAP.
Apply for an Alcohol Supplier License
Licensed alcohol suppliers are required to file reports monthly with the Office of State Tax Commissioner. Schedule A is the report for liquor suppliers and Schedule C is the report for beer suppliers. Both reports must be filed by the last day of the month following the month of shipment or sale to wholesalers. If no shipments or sales were made during the month, no report is needed.
Schedules and Instructions
- Schedule A - Monthly Supplier Liquor Report
- Schedule A Instructions
- Schedule C - Monthly Supplier Beer Report
- Schedule C Instructions
Guidelines
Businesses who ship, transport, or deliver alcoholic beverages directly to consumers in North Dakota are required to be licensed depending on their activity. A business is eligible for a direct shipping license if they are a licensed alcohol retailer or manufacturer in their state. The application for a direct shipping license is available at ND TAP. Direct shippers are required to have a North Dakota sales and use tax permit.
Licensed direct shippers are required to file reports annually with the Office of State Tax Commissioner. Schedule G is the report for beer direct shippers and Schedule H is the report for liquor direct shippers. Both reports must be filed by January 15 of the year following the direct shipment. If no shipments were made during the year, no report is needed.
Alcohol logistic shippers provide fulfillment house services to licensed direct shippers. They provide warehousing, packaging, distribution, and order and shipment services and are required to file a monthly Schedule L report. 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. The application for an alcohol carrier license is available at ND TAP.
Apply for a direct shipping license or an alcohol carrier license in ND TAP.
Schedules and Instructions
- Schedule G - Annual Direct Shipper Beer Report
- Schedule G Instructions
- Schedule H - Annual Direct Shipper Liquor Report
- Schedule H Instructions
- Schedule L - Monthly Logistics Shipper Report
- Schedule L Instructions
- Schedule M - Monthly Alcohol Carrier Report
- Schedule M Instructions
Guidelines
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.
Wholesalers and Events
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. Any product not used during the tasting must be returned to the wholesaler’s location.
The wholesaler cannot advertise the tasting event at the retailer’s location. However, the retailer can advertise at their own expense that the wholesaler will be hosting a product tasting at the retailer’s location.
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. The wholesaler is also responsible for consulting with the Alcohol and Tobacco Tax and Trade Bureau of the U.S. 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. If you are unsure of a promoter’s status, contact 701-328-2702.
Schedules and Instructions
- Schedule B - Monthly Wholesaler Liquor Report
- Schedule B Instructions
- Schedule D - Monthly Wholesaler Beer Report
- Schedule D Instructions
Guidelines
Apply for an alcohol wholesalers license in ND TAP.
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.
For taxes on alcoholic beverages at the retail level, see information on 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 the annual license in ND TAP.
Apply for an Out-of-State Winery License
Schedules and Instructions
- Schedule N - Annual Out-of-State Winery Direct to Retailer Report
- Schedule N Instructions
Guideline
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.
A business must have a special event permit to sell their product outside of their premises. Applications are available in ND TAP by logging in and clicking “Special Events and Annual License Renewal.”