Can your winery ship wine to North Dakota?

North Dakota DTC wine shipping requirementsCan a winery ship wine directly to consumers in North Dakota?Yes. A North Dakota Alcoholic Beverage Direct Shipping License is required. Volume limits apply; the exact cap is in the table below. Sales tax applies and excise tax applies. Last verified 2026-08-01 against primary sources; next review due 2026-10-30.

DTC shipping

Generally permitted

Permit required

Yes

Licence

North Dakota Alcoholic Beverage Direct Shipping License

Application fee

$50

Bond required

Yes

Volume cap

Wine: 7.13 gallons [27 liters] or less per month, per individual 21 or older. Separately: beer 288 fluid ounces [8,517.18 mL] per month; any other alcoholic beverage 2.38 gallons [9 liters] per month. No annual or state-aggregate cap in statute.

Sales tax

Yes

State sales-tax rate

Excise tax

Yes

Excise rate

$.50 per wine gallon (.132 per liter) — wine, including sparkling wine, containing less than 17% alcohol by volume

Shipment reports

Annual — Schedule H (liquor, which includes wine) and Schedule G (beer), due January 15, filed electronically on ND TAP

Record retention

North Dakota sets no fixed retention period for a direct shipper's own sales records. The Office of State Tax Commissioner — the only agency that licenses and audits direct shippers — requires "detailed records for all sales to North Dakota consumers" with no stated period, and may examine the books at any reasonable time. The only fixed statutory period in point is three years and three months, and it attaches to invoices of goods purchased for resale (N.D.C.C. § 57-39.2-10(1)), not to sales records. The operative floor is therefore the assessment window: three years, extending to six years where the tax due is 25% or more above the amount reported, and unlimited for a fraudulent return or a failure to file — § 5-03-06 for the alcohol excise tax and § 57-39.2-15 for sales and use tax. A flat "3 years" is not supported by any North Dakota source.

Product registration

Not required at the state level; federal TTB registration of the product is required

Approved carriers

Any carrier holding a North Dakota alcohol carrier license ($100 annual, issued by the Tax Commissioner); a licensed logistics shipper may also be used, but it must in turn ship via a licensed alcohol carrier

Regulator

North Dakota Office of State Tax Commissioner

Last verified

2026-08-01

Next review due

2026-10-30

Verified 2026-08-01 by primary-source audit against 19 primary sources; next review due 2026-10-30. How we verify.

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