N.D. Cent. Code ch. 57-39.6

in effect

N.D. Cent. Code § 57-39.6-01 Definitions

57-39.6-01. Definitions 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.

N.D. Cent. Code § 57-39.6-02 Gross receipts tax on alcoholic beverages - Exemption

57-39.6-02. Gross receipts tax on alcoholic beverages - Exemption There is imposed a tax of seven percent on the gross receipts of retailers from all sales at retail of alcoholic beverages. Gross receipts from sales at retail of alcoholic beverages are exempted from the tax imposed by this chapter when the sale is made to a purchaser who is entitled to a sales and use tax exemption under subsection 6 or 12 of section 57-39.2-04 on otherwise taxable sales.

N.D. Cent. Code § 57-39.6-03 Gross receipts tax inclusion in purchase price

57-39.6-03. Gross receipts tax inclusion in purchase price Taxes imposed by this chapter may be included in the purchase price of the alcoholic beverages.

N.D. Cent. Code § 57-39.6-04 Administration

57-39.6-04. Administration The provisions of chapter 57-39.2, pertaining to administration of the retail sales tax, including provisions for refund, credits, retailer compensation, or adoption of rules, not in conflict with this chapter or federal law, govern the administration of the gross receipts tax imposed in this chapter.

N.D. Cent. Code § 57-39.6-05 Use tax and credit for taxes paid

57-39.6-05. Use tax and credit for taxes paid 1. A person who receives alcoholic beverages for storage, use, or consumption in this state is subject to tax on storage, use, or consumption of those alcoholic beverages at the rate imposed under section 57-39.6-02. 2. A person subject to taxes under subsection 1 who has paid taxes to another state or political subdivision of a state as required by law on the purchase of the alcoholic beverages is entitled to a credit against the tax due under subsection 1 equal to the lesser of the tax actually paid to the other state or political subdivision or the amount of tax imposed under subsection 1.

Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t57c39-6.pdfFetched: 10/16/2026