North Dakota Office of State Tax Commissioner
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.