ND SB2318

Amends state-tribal tax agreements to require inclusion of alcoholic beverages wholesale tax and alcoholic beverages gross receipts tax, in addition to tobacco products wholesale tax.

Establishes that tribes impose taxes equal to state rates on alcoholic beverages sold by licensed wholesalers, domestic wineries, distilleries, microbrew pubs, and direct shippers within Fort Berthold, Lake Traverse, Spirit Lake, Standing Rock, and Turtle Mountain reservations.

Allocates 80 percent of collected revenue to tribes based on enrolled membership multiplied by per capita tax revenue, with state receiving the remainder.

Designates federal district court for the western division of North Dakota as venue for disputes involving agreements with the Three Affiliated Tribes of the Fort Berthold Reservation, while other tribal agreements use binding arbitration.

Applies to all agreements entered on or after the effective date of the Act.