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 81-12-01-10 - Promotional items

1. A wholesaler is allowed to furnish miscellaneous materials to retailers provided the value of the materials furnished does not exceed one hundred dollars per calendar year.

For purposes of this subsection, "miscellaneous materials" means materials that advertise the manufacturer's or wholesaler's alcoholic beverage products.

2. A wholesaler is allowed to furnish point-of-sale items to retailers provided the value of the materials furnished does not exceed five hundred dollars per retail account.

For purposes of this subsection, "point-of-sale" items include outdoor signs, lights, window signs, coolers, and items of a similar nature, and may include manufacturer or wholesale items that advertise the manufacturer's or wholesaler's alcoholic beverage products for display purposes at the retailer location.

3. Contest prizes, premium offers, refunds, and like items may be offered by manufacturers and wholesalers for any consumer promotion. Retailers may distribute coupons and other consumer premiums to customers for redemption by the manufacturer or wholesaler, but not for redemption by the retailer Retailers shall not seek reimbursement from a manufacturer or wholesaler for any consumer promotion. Officers, employees, and representatives of manufacturers, wholesalers, and retailers shall be excluded from participation in such promotions.