57-39.6 Alcoholic Beverage Gross Receipts Tax
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<![CDATA[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<br>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<br>sold for consumption on the premises or through off-sale outlets for consumption off<br>the premises.2."Gross receipts", in addition to the meaning provided in chapter 57-39.2, includes<br>the full retail purchase price, including any taxes imposed on such merchandise or<br>its use or on the retail or other sale of the merchandise, excluding taxes imposed<br>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<br>alcoholic beverages. Gross receipts from sales at retail of alcoholic beverages are exempted<br>from the tax imposed by this chapter when the sale is made to a purchaser who is entitled to a<br>sales and use tax exemption under subsection 6 or 12 of section 57-39.2-04 on otherwise<br>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,<br>not in conflict with this chapter or federal law, govern the administration of the gross receipts tax<br>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<br>state is subject to tax on storage, use, or consumption of those alcoholic beverages<br>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<br>political subdivision of a state as required by law on the purchase of the alcoholic<br>beverages is entitled to a credit against the tax due under subsection 1 equal to the<br>lesser of the tax actually paid to the other state or political subdivision or the amount<br>of tax imposed under subsection 1.Page No. 1Document Outlinechapter 57-39.6 alcoholic beverage gross receipts tax]]>