North Dakota sales tax clarification

Brendan Magauran | March 2, 2007

There have been some recent questions regarding North Dakota sales tax requirements. Wineries shipping directly to consumers in North Dakota are required to pay the 7% State retail alcohol tax. Additionally, Wineries have the option of deciding whether or not to collect local ND city & county taxes. However, if a winery collects local taxes they must be remitted to the appropriate taxing authority.