IPCPR Legislative | Operating Your Business in North Dakota

Operating Your Business in North Dakota

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Operating Your Business in North Dakota

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.

 

N.D. Cent. Code § 57-36-02: Distributors and dealers to be licensed

 

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 law does not contain exemptions from the smoking ban for bars or restaurants. These establishments therefore may not allow both smoking and drinking within their buildings.

 

Localities may require additional business licenses.

North Dakota Attorney General: Tobacco Licensing Forms
http://www.ag.nd.gov/Licensing/Tobacco/Tobacco.htm

 

Application for New License to Sell Cigarettes, Cigarette Papers, Snuff, Cigars, or Tobacco in North Dakota
http://www.ag.nd.gov/Licensing/Tobacco/sfn16687.PDF

 

Bond for Cigarettes, Cigarette Papers, Snuff, Cigars, or Tobacco Distributor
http://www.ag.nd.gov/Licensing/Tobacco/sfn6967.PDF

 

North Dakota State Tax Commission: 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

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