North Dakota
Open with a permitDue dates trackedLast checked September 29, 2026
Open to California wineries that hold a $50 North Dakota direct shipping license and ship only through a licensed alcohol carrier (and, if they use a fulfillment house, a licensed logistics shipper); confirm with the Tax Commissioner whether you also need a retail alcohol license.
North Dakota has its own chapter in the free book Direct to Consumer, State by State, and this page carries any change since it went to press. Get the whole book
Can you ship here?
- Permit
- Alcoholic Beverage Direct Shipping License from the Tax Commissioner, $50 a year, expiring every December 31 (renew before December 1). Its guideline also mentions a retail alcohol license, so get a written answer on that before you ship.
- Volume limit
- 27 liters (7.13 gallons) of wine per person per month, about three cases.
- Bond
- None.
What you'll file
| Return or report | Form | Agency | How Pinrates handles it |
|---|---|---|---|
| Annual excise and shipment report (due January 15; none if no shipments) | Schedule H | Office of State Tax Commissioner | On your Pinrates calendar, with the portal a click away. You prepare and file it. |
| Sales, use and gross receipts tax return (last day of the month after the period) | Form ST | Office of State Tax Commissioner | On your Pinrates calendar, with the portal a click away. You prepare and file it. |
When it's due
| Schedule H excise and shipment report | Jan 15 |
| Form ST (quarterly filers) | Jan, Apr, Jul, Oct, by the last day |
| Form ST (monthly filers) | Every month, by the last day |
| Direct shipping license renewal | Before Dec 1 |
A typical small-winery year on quarterly sales tax filing; the Tax Commissioner assigns your actual frequency when you register.
Tax rates
The 7% alcohol gross receipts tax plus city and county tax, and wholesale excise of 50 cents a gallon (60 cents at 17% and over).
Local rates: calculated from each delivery address.
Other rules
- Label registration
- None. North Dakota repealed brand registration in 2005; a TTB COLA is enough.
- Carrier
- Only a North Dakota licensed alcohol carrier, and only a licensed logistics shipper if you use a fulfillment house.
Changes since September 29, 2026
None recorded. The North Dakota chapter of Direct to Consumer, State by State is current as of September 29, 2026; any change to North Dakota's direct-shipping rules after that date is posted here.
Ship to North Dakota?
Of the returns and reports above, Pinrates keeps 2 on your filing calendar, on the Prepare plan at $299 a month.
Sources
Every source the North Dakota chapter of Direct to Consumer, State by State cites, last checked September 29, 2026. Each key opens the same page as the short link printed in the book.
Forms
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| nd-06 | License valid one calendar year at $50 | N.D. Office of State Tax Commissioner, Schedule H Direct Shipper's Annual Liquor Tax Report Electronic Filing Instructions | N.D. Office of State Tax Commissioner |
| nd-11 | 2024 revision | N.D. Office of State Tax Commissioner, Schedule H, Direct Shipper's Annual Electronic Liquor Tax Report | N.D. Office of State Tax Commissioner |
| nd-14 | Direct shipping license application | Alcohol license application (ND TAP) | N.D. Office of State Tax Commissioner |
| nd-15 | Sales and use tax permit, required with the license application | Sales and Use permit application (ND TAP) | N.D. Office of State Tax Commissioner |
| nd-16 | Retail alcohol license | Attorney General, Licensing | |
| nd-17 | Sales, use and gross receipts tax return | Form ST | N.D. Office of State Tax Commissioner |
Portals and accounts
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| nd-18 | Apply, renew, file Schedule H and Form ST, and pay | ND TAP | N.D. Office of State Tax Commissioner |
| nd-19 | Check your carrier's and logistics shipper's North Dakota licenses | Alcohol License Lookup | N.D. Office of State Tax Commissioner |
| nd-20 | City and county rates by ZIP+4 | Sales Tax Rate Lookup | N.D. Office of State Tax Commissioner |
| nd-21 | Alcohol tax schedules, guidelines and payment options | N.D. Office of State Tax Commissioner |
Statutes
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| nd-01 | Direct shipping license, $50 fee, 27-liter monthly wine limit, package label, licensed carriers and logistics shippers, tax reporting, penalties | N.D. Cent. Code § 5-01-16 | |
| nd-03 | 7% gross receipts tax on retail sales of alcoholic beverages | N.D. Cent. Code ch. 57-39.6 | |
| nd-04 | Brand registration, repealed 2005 | N.D. Cent. Code ch. 5-03: § 5-03-06 (audits, penalties, assessment periods), § 5-03-07 (wholesale excise rates), § 5-03-01.2 | |
| nd-08 | Retail sales require a state license from the Attorney General and a local city, county or tribal license | N.D. Cent. Code § 5-02-01 | |
| us-53 | Alcoholic beverages nonmailable | 18 U.S.C. § 1716(f) |
Agency guidance and other sources
| Key | What it is | Form / cite | Agency |
|---|---|---|---|
| nd-02 | N.D. Office of State Tax Commissioner, "Alcohol Direct Shippers Guideline" (content rev. 7-2020, format 3-2026): application, renewal, reports, Form ST | N.D. Office of State Tax Commissioner | |
| nd-05 | 7% gross receipts tax on alcohol in lieu of 5% sales tax | N.D. Office of State Tax Commissioner, "Bars, Lounges and Taverns" guideline | N.D. Office of State Tax Commissioner |
| nd-07 | Direct shipper eligibility and sales tax permit | N.D. Office of State Tax Commissioner, "Alcohol Tax" | N.D. Office of State Tax Commissioner |
| nd-09 | $100 license, monthly Schedule L | N.D. Office of State Tax Commissioner, "Alcohol Logistics Shippers Guideline" | N.D. Office of State Tax Commissioner |
| nd-10 | $100 license, monthly Schedule M | N.D. Office of State Tax Commissioner, "Alcohol Carriers Guideline" | N.D. Office of State Tax Commissioner |
| nd-12 | Industry guidance | Wine Institute, "North Dakota" direct-to-consumer summary | |
| nd-13 | Remote sellers collect only above $100,000 of taxable sales in the current or prior calendar year | N.D. Office of State Tax Commissioner, "Sales and Use Tax" | N.D. Office of State Tax Commissioner |
This page is a reference, not legal advice. Confirm requirements with the state before acting on them.
The North Dakota chapter is one of 51 in Direct to Consumer, State by State. Get the free digital edition.