The Office of State Tax Commissioner is a North Dakota state government agency responsible for licensing:
and for taxing:
- alcoholic beverage wholesalers, farm wineries, microbrew pubs, and out-of-state direct shippers.
Responsibility for licensing alcoholic beverage retail businesses lies with the state Attorney General.
The current commissioner is Ryan Rauschenberger, who was appointed by Governor Jack Dalrymple in 2013 after the resignation of Cory Fong. The office has been used as a pathway to larger roles in North Dakota government; recent Tax Commissioners have run for Governor, Attorney General, and the U.S. House.
Former U.S. Senators Byron Dorgan, Kent Conrad, and incumbent Heidi Heitkamp all served as Tax Commissioners.