N.D. Cent. Code § 5-03-07
A tax is hereby imposed upon all alcoholic beverage wholesalers, domestic wineries, domestic distilleries, microbrew pubs, brewer taproom licensees, and direct shippers for the privilege of doing business in this state. The amount of this tax shall be determined by the gallonage according to the following schedule:
Beer in bulk containers - per wine gallon | $.08 (.021 per liter) |
Beer in bottles and cans - per wine gallon | .16 (.042 per liter) |
Wine, including sparkling wine, containing less than 17% alcohol by volume - per wine gallon | .50 (.132 per liter) |
Wine containing 17%-24% alcohol by volume - per wine gallon | .60 (.159 per liter) |
Distilled spirits - per wine gallon | 2.50 (.66 per liter) |
Alcohol - per wine gallon | 4.05 (1.07 per liter) |
N.D.C.C. § 5-03-07