Alcohol Tax Deadlines

2024

January 2

• Important Note: Since December 31 falls on a Sunday, and January 1 is a state holiday, any return, tax payment, or other required action is not due until January 2, 2024.
• Monthly supplier Schedule A and Schedule C, logistics shipper Schedule L, and alcohol carrier Schedule M reports are due for December 2023.

January 16

• Important Note: Since January 15 is a state holiday, any return, tax payment, or other required action is not due until January 17.
• 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 2023.
• Monthly microbrew pub Schedule E and wholesale Schedule B and Schedule D tax returns and tax payments are due for December 2023.

January 31

• Monthly supplier Schedule A and Schedule C, logistics shipper Schedule L, and alcohol carrier Schedule M reports are due for December 2023.

February 15

• Monthly microbrew pub Schedule E and wholesale Schedule B and Schedule D tax returns and tax payments are due for January 2024.

February 29

• Monthly supplier Schedule A and Schedule C, logistics shipper Schedule L, and alcohol carrier Schedule M reports are due for January 2024.

March 15

• Monthly microbrew pub Schedule E and wholesale Schedule B and Schedule D tax returns and tax payments are due for February 2024.

April 1

• Important Note: Since March 31 falls on a Sunday, any return, tax payment, or other required action is not due until April 1, 2024.
• Monthly supplier Schedule A and Schedule C, logistics shipper Schedule L, and alcohol carrier Schedule M reports are due for February 2024.

April 15

• Monthly microbrew pub Schedule E and wholesale Schedule B and Schedule D tax returns and tax payments are due for March 2024.

April 30

• Monthly supplier Schedule A and Schedule C, logistics shipper Schedule L, and alcohol carrier Schedule M reports are due for March 2024.

May 15

• Monthly microbrew pub Schedule E and wholesale Schedule B and Schedule D tax returns and tax payments are due for April 2024.

May 31

• Monthly supplier Schedule A and Schedule C, logistics shipper Schedule L, and alcohol carrier Schedule M reports are due for April 2024.

June 17

• Important Note: Since June 15 falls on a Saturday, any return, tax payment, or other required action is not due until June 17, 2024.
• Monthly microbrew pub Schedule E and wholesale Schedule B and Schedule D tax returns and tax payments are due for May 2024.

July 1

• Important Note: Since June 30 falls on a Sunday, any return, tax payment, or other required action is not due until July 1, 2024
• Monthly supplier Schedule A and Schedule C, logistics shipper Schedule L, and alcohol carrier Schedule M reports are due for May 2024.

July 15

• Monthly microbrew pub Schedule E and wholesale Schedule B and Schedule D tax returns and tax payments are due for June 2024.

July 31

• Monthly supplier Schedule A and Schedule C, logistics shipper Schedule L, and alcohol carrier Schedule M reports are due for June 2024.

August 15

• Monthly microbrew pub Schedule E and wholesale Schedule B and Schedule D tax returns and tax payments are due for July 2024.

September 2

• Important Note: Since August 31 falls on a Saturday, any return, tax payment, or other required action is not due until September 2, 2024.
• Monthly supplier Schedule A and Schedule C, logistics shipper Schedule L, and alcohol carrier Schedule M reports are due for July 2024.

September 16

• Important Note: Since September 15 falls on a Sunday, any return, tax payment, or other required action is not due until September 16, 2024
• Monthly microbrew pub Schedule E and wholesale Schedule B and Schedule D tax returns and tax payments are due for August 2024.

September 30

• Monthly supplier Schedule A and Schedule C, logistics shipper Schedule L, and alcohol carrier Schedule M reports are due for August 2024.

October 15

• Monthly microbrew pub Schedule E and wholesale Schedule B and Schedule D tax returns and tax payments are due for September 2024.

October 31

• Monthly supplier Schedule A and Schedule C, logistics shipper Schedule L, and alcohol carrier Schedule M reports are due for September 2024.

November 15

• Important Note:  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 2024.

December 2

• Important Note: Since November 30 falls on a Saturday, any return, tax payment, or other required action is not due until December 2, 2024
• Monthly supplier Schedule A and Schedule C, logistics shipper Schedule L, and alcohol carrier Schedule M reports are due for October 2024.

December 16

• Important Note: Since December 31 falls on a Sunday, any return, tax payment, or other required action is not due until December 16, 2024
• Monthly microbrew pub Schedule E and wholesale Schedule B and Schedule D tax returns and tax payments are due for November 2024.

December 31

• Monthly supplier Schedule A and Schedule C, logistics shipper Schedule L, and alcohol carrier Schedule M reports are due for November 2024.
• 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.