North Dakota § 57-39.6-01 Definitions

North Dakota Statutes

§ 57-39.6-01 — Definitions

North Dakota § 57-39.6-01

Title 57Taxation

Ch. 57-39.6Alcoholic Beverage Gross Receipts Tax

This text of North Dakota § 57-39.6-01 (Definitions) 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 § 57-39.6-01 (2026).

Text

Words used in this chapter have the same meaning as in chapter 57-39.2. For purposes of this chapter:

1."Alcoholic beverage" means any liquid suitable for drinking by human beings, which contains one-half of one percent or more of alcohol by volume. This includes beverages whether mixed or unmixed at the time of sale or thereafter and whether sold for consumption on the premises or through off-sale outlets for consumption off the premises.

2."Gross receipts", in addition to the meaning provided in chapter 57-39.2, includes the full retail purchase price, including any taxes imposed on such merchandise or its use or on the retail or other sale of the merchandise, excluding taxes imposed under this chapter.

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Words used in this chapter have the same meaning as in chapter 57-39.2. For purposes of
this chapter:
1. "Alcoholic beverage" means any liquid suitable for drinking by human beings, which
contains one-half of one percent or more of alcohol by volume. This includes
beverages whether mixed or unmixed at the time of sale or thereafter and whether
sold for consumption on the premises or through off-sale outlets for consumption off
the premises.
2. "Gross receipts", in addition to the meaning provided in chapter 57-39.2, includes the
full retail purchase price, including any taxes imposed on such merchandise or its use
or on the retail or other sale of the merchandise, excluding taxes imposed under this
chapter.