North Dakota direct-to-consumer (DTC) wine shipping rules and regulations

It feels like everyone is ordering wine online. Does North Dakota permit DTC wine shipping? Find out and learn wine tax rates and rules for your state.

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North Dakota wine taxes, permits, and rules

What to know about shipping wine DTC in North Dakota
Last Updated:

08/01/2021

Permit

Permitting

DTC Permit Required: Yes

Permit Type: DTC Permit

Permit Fee: $50

Permit Expiration: December 31 of each year

Permit Bond: No

Calculator

Sales tax

Transactional Tax Required: Sales tax

Transactional Tax Type Rate: 5%

Local Sales Tax: Yes

Local Sales Tax Range: 0%–3.5%

Sales Tax on Shipping: Yes

Excise

Excise tax

Excise Tax(es) Collected: Wholesale Excise Tax

Wine Rates Range: $0.50–$2.50/gal

Shipping

Volume limits

Consumer Limit (Off-site): 3 cases per person per month

Consumer Limit (On-site): 3 cases per person per month

Per State Aggregate: Unlimited

Reporting

Returns

Required? Yes

Sales Tax: Quarterly by the 30th

Use Tax: N/A

Excise Tax: Annually by January 15

Direct Shipment: Annually by January 15

Record Retention: At least 3 years

Requirements

Product Registration*

Product Restrictions: None

Product Registration: Not required

Registration Fees: None

Labeling Requirements: A direct shipper shall label all containers of alcoholic beverages shipped directly to an individual in North Dakota with conspicuous words “SIGNATURE OF PERSON AGE 21 OR OLDER REQUIRED FOR DELIVERY.”

*Nearly all states have some kind of rule regarding how wine must be labeled when being shipped direct to consumer. Please check for the unique rule for your state.

Information

Additional information

North Dakota DOR site

Please note: Tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this page is for informational purposes only and does not provide legal or tax advice.

Use our beverage alcohol solution to simplify DTC wine shipping

STEP
01

Pinpoint tax compliance needs

STEP
02

Integrate with existing business systems

STEP
03

Streamline tax calculation and exemption management

STEP
04

Automate many of your licensing and registration processes

STEP
05

Simplify returns filing, remittance, and reporting processes

Use our beverage alcohol solution to simplify DTC wine shipping

STEP

01

Pinpoint tax compliance needs

STEP

02

Integrate with existing business systems

STEP

03

Streamline tax calculation and exemption management

STEP

04

Automate many of your licensing and registration processes

STEP

05

Simplify returns filing, remittance, and reporting processes

Additional beverage alcohol tax resources

Connect with us for better beverage alcohol compliance

Get in touch to see how you can reduce alcohol tax stress.

Connect with us for better beverage alcohol compliance

Get in touch to see how you can reduce alcohol tax stress.