57-39.6 Alcoholic Beverage Gross Receipts Tax - North Dakota Statutes

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CHAPTER 57-39.6ALCOHOLIC BEVERAGE GROSS RECEIPTS TAX57-39.6-01.Definitions.Words used in this chapter have the same meaning as inchapter 57-39.2. For purposes of this chapter:1."Alcoholic beverage" means any liquid suitable for drinking by human beings, which
contains one-half of one percent or more of alcohol by volume.This includesbeverages whether mixed or unmixed at the time of sale or thereafter and whether
sold for consumption on the premises or through off-sale outlets for consumption off
the premises.2."Gross receipts", in addition to the meaning provided in chapter 57-39.2, includes
the full retail purchase price, including any taxes imposed on such merchandise or
its use or on the retail or other sale of the merchandise, excluding taxes imposed
under this chapter.57-39.6-02.Gross receipts tax on alcoholic beverages - Exemption.There isimposed a tax of seven percent on the gross receipts of retailers from all sales at retail of
alcoholic beverages. Gross receipts from sales at retail of alcoholic beverages are exempted
from the tax imposed by this chapter when the sale is made to a purchaser who is entitled to a
sales and use tax exemption under subsection 6 or 12 of section 57-39.2-04 on otherwise
taxable sales.57-39.6-03. Gross receipts tax inclusion in purchase price. Taxes imposed by thischapter may be included in the purchase price of the alcoholic beverages.57-39.6-04.Administration.The provisions of chapter 57-39.2, pertaining toadministration of the retail sales tax, including provisions for refund, credits, or adoption of rules,
not in conflict with this chapter or federal law, govern the administration of the gross receipts tax
imposed in this chapter.57-39.6-05. Use tax and credit for taxes paid.1.A person who receives alcoholic beverages for storage, use, or consumption in this
state is subject to tax on storage, use, or consumption of those alcoholic beverages
at the rate imposed under section 57-39.6-02.2.A person subject to taxes under subsection 1 who has paid taxes to another state or
political subdivision of a state as required by law on the purchase of the alcoholic
beverages is entitled to a credit against the tax due under subsection 1 equal to the
lesser of the tax actually paid to the other state or political subdivision or the amount
of tax imposed under subsection 1.Page No. 1Document Outlinechapter 57-39.6 alcoholic beverage gross receipts tax