Each person engaged in the business of selling cigarettes, cigarette papers, snuff, cigars, or tobacco in North Dakota, including any wholesaler or retailer, must secure a license from the Attorney General before engaging or continuing to engage in business. A separate application and license is required for each wholesaler at each outlet or place of business in North Dakota, and a separate retailer’s license is required for each retail outlet when a person owns or controls more than one place of business dealing in cigarettes, cigarette papers, snuff, cigars, or tobacco. To obtain a license, wholesalers and retailers must submit the Application for New License to Sell Cigarettes, Cigarette Papers, Snuff, Cigars, or Tobacco in North Dakota and the applicable fee ($15 for retailers and $25 for wholesalers). Wholesalers are also required to submit a Bond for Cigarettes, Cigarette Papers, Snuff, Cigars, or Tobacco Distributor in the amount of $1,000. Licenses expire every year on June 30th and must be renewed annually by filing the same forms.
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.