North Dakota Office of State Tax Commissioner

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

Main article: List of North Dakota Tax Commissioners

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.

Former U.S. Senators Byron Dorgan, Kent Conrad, and incumbent Heidi Heitkamp all served as Tax Commissioners.

External links

Alcoholic beverage authorities of the United States

Federal authorities	Alcohol and Tobacco Tax and Trade Bureau Bureau of Alcohol, Tobacco, Firearms and Explosives

State authorities	Alabama* Alaska Arizona Arkansas California Colorado Connecticut Delaware Florida Georgia Idaho* Illinois Indiana Iowa Kansas Kentucky Louisiana Maine* Maryland Massachusetts Michigan Minnesota Mississippi* Missouri Montana* Nebraska Nevada New Hampshire* New Jersey New Mexico New York North Carolina* North Dakota Ohio* Oklahoma Oregon* Pennsylvania* Rhode Island South Carolina South Dakota Tennessee Texas Utah* Vermont* Virginia* Washington West Virginia Wisconsin Wyoming

Territorial authorities	District of Columbia

Local authorities	Hawaii County, Hawaii City and County of Honolulu Kauai County, Hawaii Maui County, Hawaii Montgomery County, Maryland*

An indicates an alcoholic beverage control state or county.*

State Government of North Dakota

State Capitol North Dakota Constitution Coat of Arms Flag Seal

Executive Branch	Governor Agriculture Commissioner Attorney General Auditor Insurance Commissioner Lieutenant Governor Secretary of State Superintendent of Public Instruction Tax Commissioner Treasurer State Cabinet

Legislative Branch	Legislative Assembly House of Representatives Senate

Judicial Branch	Court System Supreme Court Court of Appeals District Court Municipal Courts

Departments and divisions	Agriculture Career and Technical Education Commerce Corrections and Rehabilitation Emergency Services Financial Institutions Game and Fish Health Human Services Labor Land Office of Management and Budget Oil and Gas Parks and Recreation Public Instruction Securities Seed Transportation Veterans Affairs

Boards and commissions	Board of Higher Education Industrial Commission Public Service Commission Water Commission

Other	Bank of North Dakota Highway Patrol State Library State Mill and Elevator State Penitentiary State School for the Blind State School for the Deaf University System

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