This is a reminder to wineries that hold a North Dakota Direct Shipper license that the deadline for filing your Direct Shipper’s Annual Liquor Tax Report with the Office of State Tax Commissioner and excise tax payment is this Friday, January 15th, 2016.
The Annual Direct Shipper liquor tax report, Schedule H, must be filed electronically on the form provided by the Commissioner and include the identification of any logistics or fulfillment houses that were used by the licensee for shipments to consumers in North Dakota. Paper returns and reports that are not completed per these instructions are not likely to satisfy the filing requirements, in which case late penalties will apply. The penalty on late or amended returns is 5% of the tax due or $5.00, whichever is greater.
For late returns, there is also a failure to file penalty of $100 for each day the return is late beginning with January 15th. Excise tax payments can be made electronically or by check. A check for payment of the electronically filed report must be mailed with a completed “Liquor Tax Payment Voucher” to ensure that the payment can be matched to the appropriate report. The check and voucher must be postmarked by the due date of the return to be considered timely filed.