North Dakota State Tax Commissioner
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The Office of State Tax Commissioner is a
North Dakota North Dakota () is a U.S. state in the Upper Midwest, named after the indigenous Dakota Sioux. North Dakota is bordered by the Canadian provinces of Saskatchewan and Manitoba to the north and by the U.S. states of Minnesota to the east, ...
state government A state government is the government that controls a subdivision of a country in a federal form of government, which shares political power with the federal or national government. A state government may have some level of political autonom ...
agency responsible for licensing: *
alcoholic beverage An alcoholic beverage (also called an alcoholic drink, adult beverage, or a drink) is a drink that contains ethanol, a type of Alcohol (chemistry), alcohol that acts Alcohol (drug), as a drug and is produced by Ethanol fermentation, fermentat ...
wholesalers Wholesaling or distributing is the sale of goods or merchandise to retailers; to industrial, commercial, institutional or other professional business users; or to other wholesalers (wholesale businesses) and related subordinated services. In ...
, farm
wineries A winery is a building or property that produces wine, or a business involved in the production of wine, such as a wine company. Some wine companies own many wineries. Besides wine making equipment, larger wineries may also feature warehouses, ...
,
microbrew Craft beer is a beer that has been made by craft breweries. They produce smaller amounts of beer, typically less than large breweries, and are often independently owned. Such breweries are generally perceived and marketed as having an emphasis o ...
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 In most common law jurisdictions, the attorney general or attorney-general (sometimes abbreviated AG or Atty.-Gen) is the main legal advisor to the government. The plural is attorneys general. In some jurisdictions, attorneys general also have exec ...
.


History

The current commissioner is
Brian Kroshus Brian Kroshus (born 1963/1964) is an American businessman and politician serving as the Tax Commissioner of North Dakota. He is a former member of the North Dakota Public Service Commission. Kroshus was appointed to both positions by Governor Doug ...
, who was appointed by Governor
Doug Burgum Douglas James Burgum (born August 1, 1956) is an American entrepreneur, philanthropist, and politician serving as the 33rd governor of North Dakota since 2016. He is a member of the Republican Party. Burgum was born and raised in the small to ...
in 2022 after the resignation of
Ryan Rauschenberger Ryan Rauschenberger is the former Tax Commissioner of North Dakota, the 24th person to serve in that role. Governor Jack Dalrymple appointed Rauschenberger, the son of Dalrymple's Chief of Staff Ron Rauschenberger, to the role in 2013 after the ...
. The office has been used as a pathway to larger roles in North Dakota government; recent Tax Commissioners have run for
governor A governor is an administrative leader and head of a polity or political region, ranking under the head of state and in some cases, such as governors-general, as the head of state's official representative. Depending on the type of political ...
,
attorney general In most common law jurisdictions, the attorney general or attorney-general (sometimes abbreviated AG or Atty.-Gen) is the main legal advisor to the government. The plural is attorneys general. In some jurisdictions, attorneys general also have exec ...
, and the U.S. House. Former
U.S. Senators The United States Senate is the upper chamber of the United States Congress, with the House of Representatives being the lower chamber. Together they compose the national bicameral legislature of the United States. The composition and power ...
Byron Dorgan Byron Leslie Dorgan (born May 14, 1942) is an American author, businessman and former politician who served as a United States Representative (1981–1992) and United States Senator (1992–2011) from North Dakota. He is member of the Democratic ...
,
Kent Conrad Gaylord Kent Conrad (born March 12, 1948) is a former American politician who was a United States Senator from North Dakota. He is a member of the North Dakota Democratic-NPL Party, the North Dakota affiliate of the Democratic Party. First elec ...
, and
Heidi Heitkamp Mary Kathryn "Heidi" Heitkamp ( ; born October 30, 1955) is an American politician who served as a United States senator from North Dakota from 2013 to 2019. A member of the North Dakota Democratic–Nonpartisan League Party, she was the first wom ...
all served as Tax Commissioners.


External links


Official Website
State alcohol agencies of the United States *Main {{NorthDakota-stub