North Dakota Office of State Tax Commissioner
- alcoholic beverage wholesalers, farm wineries, microbrew pubs, and out-of-state direct shippers, and
- all suppliers selling or shipping alcoholic beverages to liquor and beer wholesalers in North Dakota
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.
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