ND SB2103

Creates a domestic brewery license issued by the tax commissioner for an annual fee of $100, which replaces all other state license fees for breweries located in North Dakota.

Allows licensed breweries to sell beer produced at their facility for on-premises and off-premises consumption, with a maximum annual production limit of 25,000 gallons (94,625 liters), and permits sales to persons inside or outside the state consistent with local laws.

Permits breweries to sell beer within a 150-mile radius directly to retail locations without using a wholesaler, but requires all other deliveries to retail premises use a licensed North Dakota wholesaler.

Authorizes breweries to obtain retail licenses for on-premises alcoholic beverage sales at restaurants owned by the licensee and located on property contiguous with the brewery.

Adds "domestic brewers" to the list of entities subject to wholesaler taxes and requires breweries to report and pay annual wholesaler taxes on all beer sold at retail, with reports due by January 15th.