North Dakota Administrative Code
Title 81 - Tax Commissioner
Article 81-12 - Alcohol and Beer Taxes
Chapter 81-12-01 - General Considerations - Alcohol and Beer Taxes
Section 81-12-01-05 - Beer wholesalers reporting requirements

1. Tax on beer purchased by a wholesaler is due on or before the fifteenth day of the month following the month of purchase. Payments may be made by check or by electronic means.

2. Reports covering beer purchased during each calendar month must be filed with the tax commissioner on or before the fifteenth day of the month following the month of purchase. The report must provide such detail and be in a format and on a form as prescribed by the tax commissioner. The tax commissioner may require that the report be submitted in an electronic format approved by the tax commissioner.

3. To be timely, tax reports and tax payments mailed to the tax commissioner must be postmarked by midnight on the due date. Electronic tax payments and electronically filed tax reports must be submitted to the tax commissioner no later than midnight on the due date. If the due date falls on a Saturday, Sunday, or legal holiday, the tax payments and tax reports are due on the first business day following the Saturday, Sunday, or legal holiday.

4. Beer purchased from the brewery, or as allowed under section 81-12-01-02, in the preceding calendar month means all beer invoiced by the brewery, or those sources allowed under section 81-12-01-02, to the wholesaler.

5. Beer in bulk containers means containers other than bottles and cans.

6. Beer purchased from another beer wholesaler licensed in North Dakota shall not be reported if North Dakota tax was paid to the tax commissioner by the selling wholesaler. Neither wholesaler may take a tax credit under section 81-12-01-06 for these transactions.

7. Beer exported to another state must be reported.