['Registration and Permits - Motor Carrier']
['Alcoholic Beverage Transportation']
07/19/2024
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Permit
Businesses who ship, transport, or deliver alcoholic beverages directly to consumers in North Dakota are required to be licensed depending on their activity. A business is eligible for a direct shipping license if they are a licensed alcohol retailer or manufacturer in their state. The application for a direct shipping license is available at ND TAP. Direct shippers are required to have a North Dakota sales and use tax permit.
Alcohol logistic shippers provide fulfillment house services to licensed direct shippers. They provide warehousing, packaging, distribution, and order and shipment services and are required to file a monthly Schedule L report. The logistic shipper does not pay the excise or sales taxes on those products shipped – that is the responsibility of the licensed direct shipper.
Alcohol carriers are businesses who ship alcohol products. These businesses need an alcoholic beverage carrier license. This is an annual license that allows the carrier to ship alcoholic beverages to a residence in North Dakota on the behalf of licensed alcoholic beverage direct or logistics shippers. The application for an alcohol carrier license is available at ND TAP.
Fees
A direct shippers license is $50 and is valid for one calendar year. An alcoholic beverage carrier license is $100 and is valid for one calendar year.
Bonds
No special bonds are needed to transport alcoholic beverages out of, through, or within North Dakota.
Reports
Licensed direct shippers are required to file reports annually with the Office of State Tax Commissioner. Schedule G is the report for beer direct shippers and Schedule H is the report for liquor direct shippers. Both reports must be filed by January 15 of the year following the direct shipment. If no shipments were made during the year, no report is needed.
Alcohol carriers use Schedule M to report to the Office of State Tax Commissioner.
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