North Dakota Office of State Tax Commissioner explained

The Office of State Tax Commissioner is a North Dakota state government agency responsible for licensing:

• 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.

History

See main article: List of North Dakota Tax Commissioners.

The current commissioner is Brian Kroshus, who was appointed by Governor Doug Burgum in 2022 after the resignation of Ryan Rauschenberger.

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 North Dakota U.S. senators Byron Dorgan, Kent Conrad, and Heidi Heitkamp all previously served as tax commissioners of the state.

External links

• Official Website
• Duties of the North Dakota Tax Commissioner