Bill Summary – FastDemocracy

23.0911.01000
     Sixty-eighth
     Legislative Assembly                      HOUSE BILL NO. 1303
     of North Dakota
     Introduced by
       Representatives Motschenbacher, Beltz, Cory, Dockter, Fisher, Grueneich, Heinert, Klemin,
       Louser, Marschall
       Senator K. Roers
1    A BILL for an Act to amend and reenact section 5-03-07 of the North Dakota Century Code,
2    relating to alcoholic beverage tax on diluted beverages.
3    BE IT ENACTED BY THE LEGISLATIVE ASSEMBLY OF NORTH DAKOTA:
4        SECTION 1. AMENDMENT. Section 5-03-07 of the North Dakota Century Code is amended
5    and reenacted as follows:
6        5-03-07. Imposition of tax - Rate.
7        1.   A tax is hereby imposed upon all alcoholic beverage wholesalers, domestic wineries,
8             domestic distilleries, microbrew pubs, brewer taproom licensees, and direct shippers
9             for the privilege of doing business in this state. The amount of this tax shall be
10            determined by the gallonage according to the following schedule:
11       Beer in bulk containers - per wine gallon                                     $.08 (.021 per liter)
12       Beer in bottles and cans - per wine gallon                                      .16 (.042 per liter)
13       Wine, including sparkling wine, containing less than 17% alcohol by             .50 (.132 per liter)
14         volume - per wine gallon
15       WineDiluted beverages or wine containing 17%-24% alcohol by                     .60 (.159 per liter)
16        volume - per wine gallon
17       Distilled spirits - per wine gallon                                             2.50 (.66 per liter)
18       Alcohol - per wine gallon                                                     4.05 (1.07 per liter)
19       2.   As used in this section:
20            a.     "Diluted beverages" means alcoholic beverages prepared from the admixture of
21                   spirits or wine with water, dairy products, fruit juices, or vegetable juices, to which
22                   natural flavors, artificial flavors, sweetening agents, or food additives may be
23                   added to produce a beverage distinct from the spirits or wine. The term does not
                                                 Page No. 1                          23.0911.01000
    Sixty-eighth
    Legislative Assembly
1                 include beverages containing twelve and one-half percent or more of alcohol by
2                 volume.
3            b.   Notwithstanding section 5-01-01, "distilled spirits" has the same meaning as in
4                 section 5-01-01, except the term does not include diluted beverages as defined in
5                 subdivision a.
6      SECTION 2. EFFECTIVE DATE. This Act is effective for taxable events occurring after
7   June 30, 2023.
                                            Page No. 2                        23.0911.01000
Statutes affected: 
INTRODUCED: 5-03-07
FIRST ENGROSSMENT: 5-03-07