HB 1473 Summary

• Eliminates alcoholic beverage wholesale taxes by repealing sections 5-03-04 and 5-03-07 of North Dakota Century Code.

• Increases the gross receipts tax on all retail sales of alcoholic beverages from 7% to 8.5% effective for taxable events after June 30, 2019.

• Removes wholesale tax collection requirements for persons engaged in wholesale sale and delivery of alcoholic beverages, shifting tax burden to retail level.

• Updates licensing and reporting requirements for retailers, wholesalers, domestic wineries, domestic distilleries, microbreweries, direct shippers, and alcohol carriers to reflect elimination of wholesale taxes.

• Changes terminology from "person" to "individual" in age-related definitions and updates various sections to reference gross receipts tax under chapter 57-39.6 instead of repealed wholesale tax sections.