North Dakota Code 5-03-07 – Imposition of tax – Rate
A tax is hereby imposed upon all alcoholic beverage wholesalers, domestic wineries, domestic distilleries, microbrew pubs, brewer taproom licensees, and direct shippers for the privilege of doing business in this state. The amount of this tax shall be determined by the gallonage according to the following schedule:
Terms Used In North Dakota Code 5-03-07
- following: when used by way of reference to a chapter or other part of a statute means the next preceding or next following chapter or other part. See North Dakota Code 1-01-49
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See North Dakota Code 1-01-49
Beer in bulk containers – per wine gallon $.08 (.021 per liter) Beer in bottles and cans – per wine gallon .16 (.042 per liter) Wine, including sparkling wine, containing less than 17% alcohol by .50 (.132 per liter) volume – per wine gallon Wine containing 17%-24% alcohol by volume – per wine gallon .60 (.159 per liter) Distilled spirits – per wine gallon 2.50 (.66 per liter) Alcohol – per wine gallon 4.05 (1.07 per liter)