Tobacco Product Manufacturer Certification
Effective August 1, 2021, N.D.C.C. ch. 51-25.1 requires Tobacco Product Manufacturers (TPMs) seeking to sell cigarettes and/or roll-your-own tobacco (RYO) in North Dakota - both “Participating Manufacturers” (signed the Master Settlement Agreement) and “Nonparticipating Manufacturers” (did not sign the Master Settlement Agreement) – to be certified and approved by the Office of Attorney General.
All Tobacco Product Manufacturers
For cigarettes and/or RYO tobacco to be legal for sale in North Dakota effective December 1, 2021, after initial certfication a TPM must submit an Annual Certification (renewal) by April 30th of each year. Supplemental Certification for change in brands, registered agent, or other information must be submitted thirty (30) days before the change is to become effective.
Any Tobacco Product Manufacturer that intends to sell cigarettes and/or RYO in North Dakota, whether directly or through any distributor, retailer, or similar intermediary must complete and submit:
- Tobacco Product Manufacturer Certification (SFN 62013)
- All required documents must be submitted with the Certification. Failure to include all documents may result in rejection or delays in processing the certification.
- For additional information, please review the Instructions for Certification.
- All required documents must be submitted with the Certification. Failure to include all documents may result in rejection or delays in processing the certification.
Nonparticipating Manufacturers
In addition to the Certification and Statement of Registered Agent (above), Nonparticipating Manufacturers are required to complete and submit the following:
- Statement of Registered Agent (SFN 62014)
- Consent to Suit (SFN 62017)
- Importer Acceptance of Joint and Several Liability (SFN 62016) (if applicable)
- Certificate of Compliance
- Annual Certificate of Compliance (SFN 23506) - filed with the State Tax Commissioner's Office by April 30th each year. Provide the Office of Attorney General with a copy.
- Quarterly Certificate of Compliance (SFN 62015) - filed with the Office of Attorney General within 30 days after the end of each calendar quarter.
- Exempt Transaction Worksheet (SFN 62298) (for Retail Sale of NPM Cigarettes on Tribal Reservation). Filed with the Office of Attorney General to make a claim under N.D.C.C. § 51-25.1-06 that a retail transaction involving the sale of NPM cigarettes on a tribal reservation within North Dakota was exempt from state excise tax under federal law, such that an escrow deposit for the sale is not required.
Note: the Attorney General may request additional information from the NPM pertaining to a sale, if necessary.
Quarterly Reporting - Distributors
Each distributor is required to submit a quarterly report indicating by brand the total number of cigarettes or RYO for which the distributor paid excise tax. Each distributor must submit a report even if the total number of cigarettes or RYO is zero. There are now two separate forms, one to report the no sales of cigarettes and RYO and another to report the sales of cigarettes or RYO. All sections of the forms must be completed.
- Distributor Quarterly Tobacco Shipment Report of Sales (SFN 62036)
- Distributor Quarterly Tobacco Shipment Report of No Sales (SFN 62292)
- The report is due 20 days after the end of each calendar quarter, unless otherwise directed.
- For convenience, the Attachment to Part 4:Taxed Cigarettes and RYO Sales and Part 5: Untaxed Cigarette and RYO Sales/Returns/Inventory may be attached to Part 4 and Part 5 of Quarterly Report.
Each distributor also is required to maintain with the Office of Attorney General a current electronic email address and facsimile number.
Directory of Certified TPMS
Cigarette Fire Safety Certification and License to Sell Tobacco Products
Find information about Cigarette Fire Safety Certification and Applying for a License to Sell Tobacco Products.
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