Brewery / Distillery Permits & Licenses in Grand Forks, ND

Inspection includes sanitation, temperature control, and HACCP compliance.

Required for all LLCs; annual report required thereafter ($50 fee, due by anniversary date)

Renewal required every 5 years ($10 fee)

Breweries require specific domestic malt beverage licenses; distillery requires separate liquor manufacturer license ($1,500 initial/$1,500 renewal). Confirm exact subclass with AG office.

Separate licenses for distillery retail; local city/county approval often prerequisite

Required for all LLCs in good standing

Applies to brewery/distillery product sales; file Form ST-100

All retailers of tangible personal property, including breweries and distilleries that sell directly to consumers, must register for sales tax. The permit is required before any taxable sales occur.

North Dakota imposes a corporate income tax on LLCs classified as corporations for tax purposes. If the LLC is taxed as a partnership, members report income on their personal returns, but the entity must still file a ND corporate income tax return if it has nexus.

Employers must obtain a withholding account number and remit employee income tax withholdings on a monthly or quarterly schedule, depending on the amount withheld.

Employers must file quarterly UI tax reports and pay the assessed tax based on taxable wages up to the annual wage base ($38,500 for 2024).

Includes verification of fire suppression systems, extinguishers, and egress routes.

Includes OSHA Job Safety and Health – It’s the Law poster and others as applicable.

Includes Minimum Wage, Workers’ Compensation, Unemployment Insurance, and Anti‑Discrimination posters.

Includes production logs, tax returns, and inventory records.

Applies to excise tax returns, ABCC reports, and corporate filings.

Report includes gallons produced, sold, and inventory on hand.

A Class M (Manufacturer) license is required for any entity that produces malt beverages or distilled spirits. The application includes a background check and proof of bonding.

Filing is done electronically via the ND ABC’s e‑Tax portal. The tax is calculated on the total gallons produced, not on sales.

Proof‑gallon = gallons × (proof/100). Reporting is electronic via the ND ABC e‑Tax system.

Other North Dakota municipalities (e.g., Bismarck, Grand Forks) have similar licensing requirements; fees and due dates differ.

North Dakota’s corporate tax is based on net income, not gross receipts. No separate gross receipts tax exists.

Required for breweries/distilleries as commercial operations. Fargo Code Ch. 31-01. Check specific city code for county seats.

Breweries/distilleries often classified as light industrial. Bismarck Zoning Ordinance Sec. 30-04. Verify with local zoning map.

Required for tank installations, expansions. ND Uniform Construction Code adopted locally.

Grand Forks Code Ch. 18-12. Limits on size/illumination for commercial signs.

Required for flammable liquids storage (distilleries). NFPA 1/30/101 compliance. High hazard occupancy.

Confirms zoning/building/fire compliance. Fargo Code Sec. 23-01.

Required for distilleries due to flammable vapors. Annual testing required.

ND Admin Code 33-06 if taproom serves food. Not required for production only.

Fargo Zoning Ordinance Sec. 11-14. Neighbors may object to odors/traffic.

Fermentation/distillation equipment may trigger. Measured at property line.

North Dakota law (ND Rev. Stat. § 38‑01‑01) requires every employer with at least one employee to maintain workers’ compensation insurance. The exemption applies only to owners who do not employ anyone else.

ABC regulations (10‑NDA‑001) require a minimum of $1,000,000 general liability coverage for any entity that manufactures alcoholic beverages.

ABC Rule 10‑NDA‑001 mandates a minimum $1,000,000 liquor liability insurance policy for manufacturers.

Summarizes total production, sales, and inventory for the prior calendar year.

While not mandated by state law, many local jurisdictions and ABCC recommend completion.

ABC Rule 10‑NDA‑001 requires a $10,000 surety bond for all manufacturers of alcoholic beverages.

North Dakota minimum liability limits are $25,000 per person for bodily injury, $50,000 per accident for bodily injury, and $10,000 per accident for property damage (ND Rev. Stat. § 28‑01‑01).

While North Dakota law does not mandate product liability insurance for breweries/distilleries, many distributors and retailers require proof of such coverage as a condition of doing business.

North Dakota does not require professional liability insurance for breweries or distilleries unless the business offers professional services beyond manufacturing.

File online via the Secretary of State portal. The report updates the LLC’s contact information and confirms continued existence.

Renewal is submitted online; includes updated production capacity and any changes to ownership.

Renewal requires submission of the most recent production records and any changes to equipment.

Renewal is completed through the TTB’s online system (e‑Permits).

Form 401 must be filed electronically via TTB’s e‑File system.

Businesses may elect to file quarterly if annual tax liability is under $1,000.

Quarterly filing permitted for low‑volume producers (under $5,000 annual tax).

If the LLC is a pass‑through entity, members report income on personal returns.

Payments made via IRS Direct Pay or EFTPS.