IPCPR Legislative | North Dakota

North Dakota

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North Dakota State Contact Information

North Dakota Office of State Tax Commissioner
(701) 328-3470
cig-tobaccotax@state.nd.us

North Dakota Secretary of State
Elections Unit
(800) 366-6888
(701) 328-3413 fax
soselect@nd.gov

Taxation in North Dakota

 

North Dakota imposes an excise tax on tobacco products other than cigarettes. Any person who first

 

purchases, sells, or brings tobacco products into North Dakota for resale is required to pay the tax. Retail dealers are also liable for the tax on untaxed tobacco products purchased in another state and brought into North Dakota by the dealer for sale at retail. In additional, a tax is imposed on the use or storage by consumers of untaxed cigars, pipe tobacco, and other tobacco products in North Dakota.

 

N.D. Cent. Code § 57-36-25: Cigars and pipe tobacco; excise tax on wholesale purchase price; other tobacco products; excise tax on weight; penalty; reports; collection; allocation of revenue
N.D. Cent. Code § 57-36-26: Cigars, pipe tobacco, and other tobacco products; excise tax payable by dealers; reports; penalties; collection; allocation of revenue
N.D. Cent. Code § 57-36-28: Consumer’s use tax; Cigars, pipe tobacco, and other tobacco products; reports; remittances

 

Office of State Tax Commissioner staff reported that North Dakota localities do not levy additional taxes on tobacco products.

The tax on cigars and pipe tobacco is 28% of the wholesale purchase price at which such cigars and pipe tobacco are purchased by distributors. “Wholesale purchase price” means the established price for which a manufacturer sells cigars or pipe tobacco to a distributor exclusive of any discount or other reduction.

 

The tax on snuff is $0.60 per ounce and a proportionate tax on all fractional parts of an ounce. The tax on chewing tobacco is $0.16 per ounce and a proportionate tax on all fractional parts of an ounce. These taxes are computed based on the net weight as listed by the manufacturer.

 

N.D. Cent. Code § 57-36-25: Cigars and pipe tobacco; excise tax on wholesale purchase price; other tobacco products; excise tax on weight; penalty; reports; collection; allocation of revenue

Each licensed wholesaler must, on or before the 15th day of each month, file with the Office of State Tax Commissioner a Cigarette & Tobacco Tax Return (Form 44CT), a Cigarette and Tobacco Tax Return for Standing Rock Indian Reservation (Form 44SR), all applicable schedules, and payment for taxes due. On or before the 10th day after each calendar quarter, every consumer who during the preceding quarter has acquired untaxed tobacco products must submit a Cigarette and Tobacco Use Tax Form (Form 44UT), along with payment for taxes due.

 

N.D. Cent. Code § 57-36-09: Records to be kept by distributors and reports made; penalty

North Dakota Office of State Tax Commissioner: Cigarette and Tobacco Forms
http://www.nd.gov/tax/tobacco/forms/

 

Form 44CT: Cigarette & Tobacco Tax Return
http://www.nd.gov/tax/tobacco/forms/singlectreturn.pdf?20150304082737

 

Schedule 1: Reconciliation of wholesale purchases
http://www.nd.gov/tax/tobacco/forms/schedule1.pdf?20150304082805

 

Schedule 3A: Purchases of cigar and tobacco products
http://www.nd.gov/tax/tobacco/forms/schedule3a.pdf?20150304083017

 

Schedule 3B: Purchases of snuff or chewing tobacco products with no listed weight
http://www.nd.gov/tax/tobacco/forms/schedule3b.pdf?20150304083008

 

Form 44SR: Cigarette and Tobacco Tax Return for Standing Rock Indian Reservation
http://www.nd.gov/tax/tobacco/forms/singlesrreturn.pdf?20150304083000

 

Form 44UT: Cigarette and Tobacco Use Tax Form
http://www.nd.gov/tax/tobacco/forms/form4ut.pdf?20150304082951

Definitions in North Dakota

 

“Smoking” means inhaling, exhaling, burning, or carrying any lighted or heated cigar, cigarette, or pipe, or any other lighted or heated tobacco or plant product intended for inhalation, in any manner or in any form. Smoking also includes the use of an e-cigarette which creates a vapor, in any manner or any form, or the use of any oral smoking device for the purpose of circumventing the prohibition of smoking

 

N.D. Cent. Code § 23-12-09(15)

 

“Other tobacco products” means snuff and chewing tobacco.

 

N.D. Cent. Code § 57-36-01(10)

 

“Cigar” means any roll of tobacco wrapped in tobacco.

 

N.D. Cent. Code § 57-36-01(2)

 

“Chewing tobacco” means any leaf tobacco that is intended to be placed in the mouth.

 

N.D. Cent. Code § 57-36-01(1)

 

“Pipe tobacco” means any processed tobacco that, because of its appearance, type, packaging, or labeling, is suitable for use and likely to be offered to, or purchased by, consumers as tobacco to be smoked in a pipe.

 

N.D. Cent. Code § 57-36-01(12)

 

“Snuff” means any finely cut, ground, or powdered tobacco that is intended to be placed in the mouth.

 

N.D. Cent. Code § 57-36-01(14)

 

A “distributor” is any person engaged in the business of producing or manufacturing cigarettes, cigarette papers, cigars, pipe tobacco, or other tobacco products, or importing into this state cigarettes, cigarette papers, cigars, pipe tobacco, or other tobacco products, for the purpose of distribution and sale thereof to dealers and retailers.

 

N.D. Cent. Code § 57-36-01(7)

 

A “dealer” is any person other than a distributor who is engaged in the business of selling cigarettes, cigarette papers, cigars, pipe tobacco, or other tobacco products, or any product of a cigarette-making machine.

 

N.D. Cent. Code § 57-36-01(6)

 

“Sale” or “sell” applies to gifts, exchanges, and barter.

 

N.D. Cent. Code § 57-36-01(13)

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