IPCPR Legislative | Shipping in North Dakota

Shipping in North Dakota

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Shipping in North Dakota

In North Dakota, it is unlawful for any person in the business of selling tobacco products to take an order for a tobacco product, other than from a person who is in the business of selling tobacco products, through the mail or through any telecommunications means, including by telephone, facsimile, or the internet, if in providing for the sale or delivery of the product pursuant to the order, the person mails the product or ships the product by carrier, and the person fails to comply with procedures concerning age verification.

 

N.D. Cent. Code ch. 51-32

 

In addition, the federal PACT Act requirements concerning cigarettes, roll-your-own tobacco, and smokeless tobacco products apply. The federal PACT Act requires any person who sells, transfers, or ships cigarettes, roll-your-own tobacco, and smokeless tobacco into a state to register with the tobacco tax administrator of the state. The federal PACT Act requires delivery sellers to comply with shipping requirements.

 

15 U.S.C. §§ 375 to 378

 

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.

 

N.D. Cent. Code § 57-36-02

 

Additional information about licensing in North Dakota is available at the Operating Your Business link above.

It is unlawful for any person in the business of selling tobacco products to take an order for a tobacco product, other than from a person who is in the business of selling tobacco products, through the mail or through any telecommunications means, including by telephone, facsimile, or the internet, if in providing for the sale or delivery of the product pursuant to the order, the person mails the product or ships the product by carrier, and the person fails to comply with the following procedures:

 

Before mailing or shipping the product, the person receives from the individual who places the order the following:

  • A copy of a valid government-issued document that provides the name, address, and date of birth of the individual; and
  • A signed statement from the individual providing a certification that the individual:
    • Is a smoker of legal minimum purchase age in the state;
    • Has selected an option on the statement as to whether the individual wants to receive mailings from a tobacco company; and
    • Understands that providing false information may constitute a violation of law.

 

Before mailing or shipping the product, the person:

  • Verifies the date of birth or age of the individual against a commercially available database; or
  • Obtains a photocopy or other image of the valid, government-issued identification stating the date of birth or age of the individual placing the order.

 

Before mailing or shipping the product, the person provides to the prospective purchaser, by electronic mail or other means, a notice that meets the requirements of section 51-32-04.

 

In the case of an order for a product pursuant to an advertisement on the internet, the person receives payment by credit card, debit card, or check for the order before mailing or shipping the product

 

The person employs a method of mailing or shipping the product requiring that the individual purchasing the product:

  • Be the addressee;
  • Have an individual of legal minimum purchase age sign for delivery of the package; and
  • If the individual appears to the carrier making the delivery to be under twenty-seven years of age, take delivery of the package only after producing valid government-issued identification that bears a photograph of the individual, indicates that the individual is not under the legal age to purchase cigarettes, and indicates that the individual is not younger than the age indicated on the government-issued document.
  • The bill of lading clearly states these requirements and specifies that state law requires compliance with the requirements.

 

The person notifies the carrier for the mailing or shipping, in writing, of the age of the addressee as indicated by the government-issued document.

 

N.D. Cent. Code § 51-32-01: Remote sales of tobacco products

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.

 

Each person accepting a purchase order for a delivery sale of any tobacco product shall remit to the tax commissioner any taxes due under chapter 57-36 with respect to the delivery sale. This section does not apply if the person has obtained proof, in the form of the presence of applicable tax stamps or otherwise, that the taxes already have been paid to this state.

 

Individuals who purchase for their own use tobacco products that do not include the North Dakota tobacco excise taxes must report and pay the taxes.

 

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

 

N.D. Cent. Code § 51-32-06: Taxes

 

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

 

Additional information about taxation in North Dakota, including information about tax rates, filings, and forms, is available at the Taxation and Definitions link above.

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