North Dakota Statutes
§ 5-03-07 — Imposition of tax - Rate
North Dakota § 5-03-07
This text of North Dakota § 5-03-07 (Imposition of tax - Rate) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.D. Cent. Code § 5-03-07 (2026).
Text
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:
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)
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Nearby Sections
15
§ 5-01-01
Definitions§ 5-01-02
Exceptions§ 5-01-03
Penalty§ 5-01-05
Public intoxication - Penalty§ 5-01-05.2
No prosecution for intoxication§ 5-01-07
Township beer or liquor licensesCite This Page — Counsel Stack
Bluebook (online)
North Dakota § 5-03-07, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/5-03-07.