HB 1099 Summary

• Domestic wineries and distilleries may obtain special events permits for not more than twenty events per calendar year (instead of twenty days) to sell and provide samples at trade shows, conventions, festivals, and similar events; participation in Pride of Dakota events does not count against this limit.

• Domestic wineries and distilleries may sell or direct ship their products to persons inside or outside the state in quantities not exceeding 25,000 gallons per calendar year, with direct sales of spirits within the state limited to 2.38 gallons or less per month per person.

• Tax commissioner procedures for seized tobacco products changed from selling forfeited property to destroying it, with court costs covered from common schools trust fund.

• Use tax collected during May of odd-numbered years is payable on or before June 22nd of that year for businesses with annual sales and purchases exceeding $333,000.

• Motor vehicle excise tax reciprocity definition of "state" expanded to include territories, possessions of the United States, District of Columbia, and Commonwealth of Puerto Rico; cooperative agreements between states for motor fuels and special fuels tax information and auditing procedures are authorized and may be shared among parties.