BISMARCK, N.D. – North Dakota legislators passed a bill that will amend existing alcohol tax legislation for tribal lands. Senate Bill 2377 will provide an opportunity for tribal nations within North Dakota to enter into a revenue share agreement with the state tied to alcohol tax collections for each respective reservation.
“This legislation is important because it creates another avenue of needed funding to help support social awareness programs for our tribal partners,” said Tax Commissioner Brian Kroshus.
The bill provides uniform taxation on the sales of alcoholic beverages at the wholesale and retail level within the exterior boundaries of the reservations in the state. Reservations that implement the tax will share revenue through an 80/20 ratio, allowing the tribes to keep 80 percent of the collected tax and 20 percent of it going to the state’s general fund.
The legislation was introduced after a collaborated effort between the Office of the State Tax Commissioner and House, Senate and MHA Nation Representatives.
“This agreement has been a long time coming, and I’m pleased to have reached a consensus all involved can support,” said prime sponsor of SB 2377, Senator Dale Patten, District 26.
The bill passed the Senate unanimously on Feb. 6, 2023, and the House unanimously on March 9, 2023.
For more information, please contact the Office of State Tax Commissioner at 701-328-3039 or visit, ndlegis.gov.
Taxpayers can stay up-to-date on North Dakota tax-related matters by visiting the Office of State Tax Commissioner’s website at www.tax.nd.gov or by connecting on Facebook, Instagram, Twitter or LinkedIn.