2016 North Dakota Century Code Title 57 Taxation Chapter 57-39.6 Alcoholic Beverage Gross Receipts Tax
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CHAPTER 57-39.6
ALCOHOLIC BEVERAGE GROSS RECEIPTS TAX
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.
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.
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.
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.
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.
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