N.D. Cent. Code § 5-03-07
This is the official text of N.D. Cent. Code § 5-03-07, part of North Dakota’s Cent. Code — part of the compiled statutory law of North Dakota, published by the state as "Cent. Code." Browse the sections below, each linked to its official government source.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
5-03-07. Imposition of tax - Rate
Official statutory text
5-03-07. Imposition of tax - Rate
A tax is hereby imposed upon all alcoholic beverage wholesalers, domestic wineries,
domestic distilleries, microbrew pubs, brewer taproom licensees, and direct shippers for the
privilege of doing business in this state. The amount of this tax shall be determined by the
gallonage according to the following schedule:
Beer in bulk containers - per wine gallon $.08 (.021 per liter)
Beer in bottles and cans - per wine gallon .16 (.042 per liter)
Wine, including sparkling wine, containing less than 17% alcohol by .50 (.132 per liter)
volume - per wine gallon
Wine containing 17%-24% alcohol by volume - per wine gallon .60 (.159 per liter)
Distilled spirits - per wine gallon 2.50 (.66 per liter)
Alcohol - per wine gallon 4.05 (1.07 per liter)
A tax is hereby imposed upon all alcoholic beverage wholesalers, domestic wineries,
domestic distilleries, microbrew pubs, brewer taproom licensees, and direct shippers for the
privilege of doing business in this state. The amount of this tax shall be determined by the
gallonage according to the following schedule:
Beer in bulk containers - per wine gallon $.08 (.021 per liter)
Beer in bottles and cans - per wine gallon .16 (.042 per liter)
Wine, including sparkling wine, containing less than 17% alcohol by .50 (.132 per liter)
volume - per wine gallon
Wine containing 17%-24% alcohol by volume - per wine gallon .60 (.159 per liter)
Distilled spirits - per wine gallon 2.50 (.66 per liter)
Alcohol - per wine gallon 4.05 (1.07 per liter)
Status: in_force · Read it on the official government site
Need a lawyer in North Dakota?
Find a North Dakota lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.