Source: https://premiumcigars.org/state/north-dakota/
Timestamp: 2020-04-04 05:45:12
Document Index: 373659057

Matched Legal Cases: ['§ 57', '§ 57', '§ 23', '§ 57', '§ 57', '§ 57', '§ 57', '§ 57', '§ 57', '§ 57', '§ 57', '§ 23', '§ 57', '§ 54', '§ 54', '§ 54']

Premium Cigar Association | North Dakota (AR) Resources
PCA | June 22, 2018
Earlier today, the United States Supreme Court ruled that states are no longer prohibited from collecting sales taxes from internet […]
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North Dakota imposes an excise tax on tobacco products other than cigarettes. Any person who first purchases, sells, or brings tobacco products into North Dakota for resale is required to pay the tax. Retail dealers are also liable for the tax on untaxed tobacco products purchased in another state and brought into North Dakota by the dealer for sale at retail. In addition, a tax is imposed on the use or storage by consumers of untaxed cigars, pipe tobacco, and other tobacco products in North Dakota.
N.D. Cent. Code § 57-36-25: Cigars and pipe tobacco; excise tax on the wholesale purchase price; other tobacco products; excise tax on weight; penalty; reports; collection; allocation of revenue
The tax on cigars and pipe tobacco is 28% of the wholesale purchase price at which such cigars and pipe tobacco are purchased by distributors. “Wholesale purchase price” means the established price for which a manufacturer sells cigars or pipe tobacco to a distributor exclusive of any discount or other reduction.
The tax on snuff is $0.60 per ounce and a proportionate tax on all fractional parts of an ounce. The tax on chewing tobacco is $0.16 per ounce and a proportionate tax on all fractional parts of an ounce. These taxes are computed based on the net weight as listed by the manufacturer.
North Dakota SB 2257 (2019) allows the governor to enter a tobacco product wholesale tax agreement with tribes if the agreement complies with existing law.
Each licensed wholesaler must, on or before the 15th day of each month, file with the Office of State Tax Commissioner a Cigarette & Tobacco Tax Return (Form 44CT), a Cigarette and Tobacco Tax Return for Standing Rock Indian Reservation (Form 44SR), all applicable schedules, and payment for taxes due. On or before the 10th day after each calendar quarter, every consumer who during the preceding quarter has acquired untaxed tobacco products must submit a Cigarette and Tobacco Use Tax Form (Form 44UT), along with payment for taxes due.
N.D. Cent. Code § 57-36-09: Records to be kept by distributors and reports made; penalty
North Dakota Office of State Tax Commissioner: Cigarette and Tobacco Forms Cigarette and Tobacco Forms
Cigarette & Tobacco Tax Return Form 44CT
North Dakota Cigarette & Tobacco Accounts: E-File in TAP E-File in TAP
Cigarette and Tobacco Use Tax Form Form 44UT
“Smoking” means inhaling, exhaling, burning, or carrying any lighted or heated cigar, cigarette, or pipe, or any other lighted or heated tobacco or plant product intended for inhalation, in any manner or in any form. Smoking also includes the use of an e-cigarette which creates a vapor, in any manner or any form or the use of any oral smoking device for the purpose of circumventing the prohibition of smoking
N.D. Cent. Code § 23-12-09(15)
“Other tobacco products” means snuff and chewing tobacco.
N.D. Cent. Code § 57-36-01(10)
“Cigar” means any roll of tobacco wrapped in tobacco.
N.D. Cent. Code § 57-36-01(2)
“Chewing tobacco” means any leaf tobacco that is intended to be placed in the mouth.
N.D. Cent. Code § 57-36-01(1)
“Pipe tobacco” means any processed tobacco that, because of its appearance, type, packaging, or labeling, is suitable for use and likely to be offered to, or purchased by, consumers as tobacco to be smoked in a pipe.
N.D. Cent. Code § 57-36-01(12)
“Snuff” means any finely cut, ground, or powdered tobacco that is intended to be placed in the mouth.
N.D. Cent. Code § 57-36-01(14)
A “distributor” is any person engaged in the business of producing or manufacturing cigarettes, cigarette papers, cigars, pipe tobacco, or other tobacco products, or importing into this state cigarettes, cigarette papers, cigars, pipe tobacco, or other tobacco products, for the purpose of distribution and sale thereof to dealers and retailers.
N.D. Cent. Code § 57-36-01(7)
A “dealer” is any person other than a distributor who is engaged in the business of selling cigarettes, cigarette papers, cigars, pipe tobacco, or other tobacco products, or any product of a cigarette-making machine.
N.D. Cent. Code § 57-36-01(6)
“Sale” or “sell” applies to gifts, exchanges, and barter.
N.D. Cent. Code § 57-36-01(13)
North Dakota law prohibits smoking: in public places, including publicly owned buildings, vehicles, or offices, bars, bingo facilities, gambling and gaming facilities, child care and adult day care facilities, convention facilities, educational facilities, both public and private, facilities primarily used for exhibiting a motion picture, stage, drama, lecture, musical recital, or other similar performance, financial institutions, health care facilities, hotels and motels, laundromats, any common areas in apartment buildings, condominiums, mobile home parks, retirement facilities, nursing homes, and other multiple-unit residential facilities, private and semiprivate nursing home rooms, museums, libraries, galleries, and aquariums, polling places, professional offices, public transportation facilities, including buses, trains, airplanes and similar aircraft, taxicabs and similar vehicles such as town cars and limousines when used for public transportation, and ticket, boarding, and waiting areas of public transit facilities, including bus and train stations and airports, reception areas, restaurants, retail food production and marketing establishments, retail service establishments, retail stores, including tobacco and hookah establishments, rooms, chambers, places of meeting or public assembly, including school buildings, shopping malls, sports arenas, theaters, and waiting rooms; in places of public employment, including work areas, auditoriums, classrooms, conference rooms, elevators, employee cafeterias, employee lounges, hallways, meeting rooms, private offices, restrooms, temporary offices, vehicles, and stairs; and within 20 feet of entrances, exits, operable windows, air intakes, and ventilation systems of enclosed areas in which smoking is prohibited.
The owner, operator, manager, or another person in control of a public place or place of employment where smoking is prohibited must clearly and conspicuously post no-smoking signs or the international no-smoking symbol in that place and at every entrance to that place and remove all ashtrays from any area where smoking is prohibited.
Private residences, except when used as a childcare, adult daycare, or health care facility
Any area that is not commonly accessible to the public and that is part of an owner-operated business having no employee other than the owner-operator
Smoking as part of a traditional American Indian spiritual or cultural ceremony
N.D. Cent. Code § 23-12-10(3-4): Smoking restrictions; exceptions; retaliation; application
North Dakota law does not contain exemptions from the smoking ban for bars, restaurants, or retail tobacco stores.
A city or county may adopt an ordinance or resolution regarding the sale of tobacco to minors and use of tobacco by minors that includes prohibitions in addition to those in state law. Any ordinance or resolution adopted must include provisions deeming violations by minors to be noncriminal violations and must provide for a fee of not less than $25 for minors 14 years of age or older who has been charged with an offense.
Office of State Tax Commissioner staff reported that the distribution of tobacco samples in North Dakota is prohibited.
Each person engaged in the business of selling cigarettes, cigarette papers, snuff, cigars, or tobacco in North Dakota, including any wholesaler or retailer, must secure a license from the Attorney General before engaging or continuing to engage in business. A separate application and license are required for each wholesaler at each outlet or place of business in North Dakota, and a separate retailer’s license is required for each retail outlet when a person owns or controls more than one place of business dealing in cigarettes, cigarette papers, snuff, cigars, or tobacco. To obtain a license, wholesalers and retailers must submit the Application for New License to Sell Cigarettes, Cigarette Papers, Snuff, Cigars, or Tobacco in North Dakota and the applicable fee ($15 for retailers and $25 for wholesalers). Wholesalers are also required to submit a Bond for Cigarettes, Cigarette Papers, Snuff, Cigars, or Tobacco Distributor in the amount of $1,000. Licenses expire every year on June 30th and must be renewed annually by filing the same forms.
N.D. Cent. Code § 57-36-02: Distributors and dealers to be licensed
North Dakota law does not contain exemptions from the smoking ban for bars or restaurants. These establishments, therefore, may not allow both smoking and drinking within their buildings.
“Lobbyist” means any person who, in any manner whatsoever, directly or indirectly, performs any of the following activities:
Attempts to secure the passage, amendment, or defeat of any legislation by the legislative assembly or the approval or veto of any legislation by the governor of the state
Attempts to influence decisions made by the legislative management or by an interim committee of the legislative management
“Lobbyist” does not include any person who is:
A private citizen appearing on the citizen’s own behalf
An employee, officer, board member, volunteer, or agent of the state or its political subdivisions whether elected or appointed and whether or not compensated, who is acting in that person’s official capacity
Invited by the chairman of the legislative management, an interim committee of the legislative management, or a standing committee of the legislative assembly to appear before the legislative management, interim committee, or standing committee for the purpose of providing information
An individual who appears before a legislative committee for the sole purpose of presenting testimony on behalf of a trade or professional organization or a business or industry if the individual is introduced to the committee by the registered lobbyist for the trade or professional organization or the business or industry
N.D. Cent. Code § 54-05.1-02
Before engaging in any lobbying activities, an individual must register with the Secretary of State and receive a Certificate of Registration and a distinctive Lobbyist Identification Badge to be prominently worn by the lobbyist when engaged in any lobbying activities. To register, lobbyists must submit the following:
A Lobbyist Registration form
A Letter of Authorization for Lobbyist form, signed by the persons or official of the corporation, limited liability company, association, group, or organization employing the lobbyist, and
A filing fee of $25, made payable to the Secretary of State, for registering each lobbyist and the first person or entity represented by the lobbyist, and an additional fee of $15 for each subsequent person or entity represented
Registrations expire on June 30th of each year and must be renewed annually by filing the same forms.
N.D. Cent. Code § 54-05.1-03(1): Registration as a lobbyist; fee; filing of information; public inspection; certificate of registration
Each registered lobbyist must file a Lobbyist Expenditure Report on or before August 1st, following the expiration of the registration period.
N.D. Cent. Code § 54-05.1-03(2): Registration as a lobbyist; fee; filing of information; public inspection; certificate of registration
North Dakota Secretary of State: How to Become a Lobbyist How to Become a Lobbyist
Letter of Authorization for Lobbyist Lobbyist Letter of Authorization
North Dakota Secretary of State: Required Lobbyist Reports Lobbyist Reports
Lobbyist Expenditure Report Lobbyist Expenditure Report
Additional information about licensing in North Dakota is available under the Operating Your Business tab above.
Understands that providing false information may constitute a violation of the law.
Have an individual of legal minimum purchase age sign for the delivery of the package; and