Alcohol Tax Deadlines

Medium

2022

January 18

  • Important Note: Since January 15 falls on a Saturday and January 17 is a state holiday, any return, tax payment, or other required action is not due until January 18.
  • 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 2021.
  • Monthly microbrew pub Schedule E and wholesale Schedule B and Schedule D tax returns and tax payments are due for December 2021.

January 31

  • Monthly supplier Schedule A and Schedule C, logistics shipper Schedule L, and alcohol carrier Schedule M reports are due for December 2021.

February 15

  • Monthly microbrew pub Schedule E and wholesale Schedule B and Schedule D tax returns and tax payments are due for January 2022.

February 28

  • Monthly supplier Schedule A and Schedule C, logistics shipper Schedule L, and alcohol carrier Schedule M reports are due for January 2022.

March 15

  • Monthly microbrew pub Schedule E and wholesale Schedule B and Schedule D tax returns and tax payments are due for February 2022.

March 31

  • Monthly supplier Schedule A and Schedule C, logistics shipper Schedule L, and alcohol carrier Schedule M reports are due for February 2022.

April 18

  • Important Note: Since April 15 is a state holiday, any return, tax payment, or other required action is not due until April 18. 
  • Monthly microbrew pub Schedule E and wholesale Schedule B and Schedule D tax returns and tax payments are due for March 2022.

May 2

  • Important Note: Since April 30 falls on a Saturday any return, tax payment, or other required action is not due until May 2. 
  • Monthly supplier Schedule A and Schedule C, logistics shipper Schedule L, and alcohol carrier Schedule M reports are due for March 2022.

May 16

  • Important Note: Since May 15 falls on a Saturday any return, tax payment, or other required action is not due until May 16. 
  • Monthly microbrew pub Schedule E and wholesale Schedule B and Schedule D tax returns and tax payments are due for April 2022.

May 31

  • Monthly supplier Schedule A and Schedule C, logistics shipper Schedule L, and alcohol carrier Schedule M reports are due for April 2022.

June 15

  • Monthly microbrew pub Schedule E and wholesale Schedule B and Schedule D tax returns and tax payments are due for May 2022.

June 30

  • Monthly supplier Schedule A and Schedule C, logistics shipper Schedule L, and alcohol carrier Schedule M reports are due for May 2022.

July 15

  • Monthly microbrew pub Schedule E and wholesale Schedule B and Schedule D tax returns and tax payments are due for June 2022.

August 1

  • Important Note: Since July 31 falls on a Sunday any return, tax payment, or other required action is not due until August 1.
  • Monthly supplier Schedule A and Schedule C, logistics shipper Schedule L, and alcohol carrier Schedule M reports are due for June 2022.

August 15

  • Monthly microbrew pub Schedule E and wholesale Schedule B and Schedule D tax returns and tax payments are due for July 2022.

August 31

  • Monthly supplier Schedule A and Schedule C, logistics shipper Schedule L, and alcohol carrier Schedule M reports are due for July 2022.

September 15

  • Monthly microbrew pub Schedule E and wholesale Schedule B and Schedule D tax returns and tax payments are due for August 2022.

September 30

  • Monthly supplier Schedule A and Schedule C, logistics shipper Schedule L, and alcohol carrier Schedule M reports are due for August 2022.

October 17

  • Important Note: Since October 15 falls on a Saturday any return, tax payment, or other required action is not due until October 17.
  • Monthly microbrew pub Schedule E and wholesale Schedule B and Schedule D tax returns and tax payments are due for September 2022.

October 31

  • Monthly supplier Schedule A and Schedule C, logistics shipper Schedule L, and alcohol carrier Schedule M reports are due for September 2022.

November 15

  • 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 2022.

November 30

  • Monthly supplier Schedule A and Schedule C, logistics shipper Schedule L, and alcohol carrier Schedule M reports are due for October 2022.

December 15

  • Monthly microbrew pub Schedule E and wholesale Schedule B and Schedule D tax returns and tax payments are due for November 2022.

December 31

  • 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.

January 2, 2023

  • Important Note: Since December 31 falls on a Saturday any return, tax payment, or other required action is not due until January 2, 2023.
  • Monthly supplier Schedule A and Schedule C, logistics shipper Schedule L, and alcohol carrier Schedule M reports are due for November 2022.