North Dakota Office of State Tax Commissioner

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The Office of State Tax Commissioner is a North Dakota state government agency responsible for licensing:

• alcoholic beverage wholesalers, farm wineries, microbrew pubs, and out-of-state direct shippers, and
• all suppliers selling or shipping alcoholic beverages to liquor and beer wholesalers in North Dakota

and for taxing:

• alcoholic beverage wholesalers, farm wineries, microbrew pubs, and out-of-state direct shippers.

Responsibility for licensing alcoholic beverage retail businesses lies with the state attorney general.