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 people, Dakota and Sioux peoples. It is bordered by the Canadian provinces of Saskatchewan and Manitoba to the north and by the U.S. states of Minneso ...

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 Drinks containing alcohol (drug), alcohol are typically divided into three classes—beers, wines, and Distilled beverage, spirits—with alcohol content typically between 3% and 50%. Drinks with less than 0.5% are sometimes considered Non-al ...

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 g ...

, farm

wineries A winery is a building or property that produces wine, or a business involved in the cultivation and production of wine, such as a wine company. Some wine companies own many wineries. Besides wine making equipment, larger wineries may also feat ...

microbrew Craft beer is beer manufactured by craft breweries, which typically produce smaller amounts of beer than larger "macro" breweries and are often independently owned. Such breweries are generally perceived and marketed as emphasising enthusiasm, ne ...

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 (: attorneys general) or attorney-general (AG or Atty.-Gen) is the main legal advisor to the government. In some jurisdictions, attorneys general also have executive responsibility for law enf ...

History

The current commissioner is Brian Kroshus, who was appointed by Governor

Doug Burgum Douglas James Burgum ( ; born August 1, 1956) is an American businessman and politician who has served as the 55th United States Secretary of the Interior, United States secretary of the interior since February 1, 2025, under President Donald Tru ...

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 th ...

. 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 politician, administrative leader and head of a polity or Region#Political regions, political region, in some cases, such as governor-general, governors-general, as the head of a state's official representative. Depending on the ...

, and the

U.S. House The United States House of Representatives is a chamber of the bicameral United States Congress; it is the lower house, with the U.S. Senate being the upper house. Together, the House and Senate have the authority under Article One of th ...

. Former North Dakota

U.S. senators The United States Senate consists of 100 members, two from each of the 50 states. This list includes all senators serving in the 119th United States Congress. Party affiliation Independent Senators Angus King of Maine and Bernie Sanders of ...

Byron Dorgan Byron Leslie Dorgan (born May 14, 1942) is an American author, businessman and former politician who served as a United States House of Representatives, United States Representative (1981–1992) and United States Senate, United States Senator (1 ...

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 Democratic Party. First elected to the Senate in 1986, he served as chairman or Ranking Member of ...

, and

Heidi Heitkamp Mary Kathryn "Heidi" Heitkamp (, ; born October 30, 1955) is an American lawyer and 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 ...

all previously served as tax commissioners of the state.

External links

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