ND

North Dakota DTC compliance

Registration, tax, and operational requirements for shipping wine direct-to-consumer in North Dakota. Every rule traces to a primary source.

Permitted

DTC wine shipping is permitted in North Dakota today.

Statute

“The annual fee for a direct shipping license is fifty dollars.”

https://ndlegis.gov/cencode/t05c01.pdf

Compliance reference

  • Volume limit

    Cross-source verified

    3

  • Volume limit basis

    Preliminary

    Per consumer per year

  • Reporting frequency threshold (gallons)

    Cross-source verified

    0

  • Shipment report frequency

    Preliminary

    Annually

  • Statute citation (NCSL)

    Withheld, older than the rules it backs

    This ND reference text was published 2021-10-15, before the 2026-08-31 date Ratify holds for the rules above it, so Ratify withholds it rather than printing superseded language beside current fields. It returns once the source is re-pulled and re-graded.

  • Permit term

    Cross-source verified

    1 year

  • Excise return frequency

    Preliminary

    Annually

  • Volume limit unit

    Preliminary

    9-liter cases

  • Permit fee

    Cross-source verified

    $50

  • Age verification required

    Cross-source verified

    Yes

  • Permit expiration anchor

    Single source

    Calendar year end

  • Permit required

    Cross-source verified

    Yes

  • Sales tax collected by

    Cross-source verified

    Shipper

  • Excise tax collected by

    Preliminary

    Shipper

  • Permit expiration date

    Preliminary

    12-31

  • Reporting frequency

    Cross-source verified

    Quarterly

  • Direct shipping allowed

    Preliminary

    Yes

  • Common carrier delivery allowed

    Cross-source verified

    Yes

Sales-tax rate

Base state sales-tax rate

Cross-source verified

7%

Confirmed across ≥2 independent governmental/industry sources.

Rate facts

Bond amount (maximum)
—
Bond amount (minimum)
—
Bond basis formula
—
Bond required
No
Excise rate by alcohol class
ABV 0–17%: rate 0.5; ABV 17–24%: rate 0.6
Excise rate basis
Per gallon
Excise rate per unit
$0.50
Federal basic permit required
No
Franchise tax required
No
Litter tax required
No
Monthly zero-sales report required
No
Economic nexus threshold
—
Permit application form
—
Permit application URL
https://tap.tax.nd.gov/?link=AlcApplication
Product registration required
No
Maximum local sales-tax add-on
—
State sales-tax rate
7%
Single local use-tax rate option
No

Primary sources

3