North Dakota Administrative Code Title 81 — Tax Commissioner
N.D. Admin. Code § 81-12-01-10
Promotional items
# 1.
A wholesaler is allowed to furnish miscellaneous materials to retailers provided the value of the materials furnished does not exceed one hundred dollars per calendar year. For purposes of this subsection, "miscellaneous materials" means materials that advertise the manufacturer's or wholesaler's alcoholic beverage products.
# 2.
A wholesaler is allowed to furnish point-of-sale items to retailers provided the value of the materials furnished does not exceed five hundred dollars per retail account. For purposes of this subsection, "point-of-sale" items include outdoor signs, lights, window signs, coolers, and items of a similar nature, and may include manufacturer or wholesale items that advertise the manufacturer's or wholesaler's alcoholic beverage products for display purposes at the retailer location.
# 3.
Contest prizes, premium offers, refunds, and like items may be offered by manufacturers and wholesalers for any consumer promotion. Retailers may distribute coupons and other consumer premiums to customers for redemption by the manufacturer or wholesaler, but not for redemption by the retailer. Retailers shall not seek reimbursement from a manufacturer or wholesaler for any consumer promotion. Officers, employees, and representatives of manufacturers, wholesalers, and retailers shall be excluded from participation in such promotions.
Amendment history
History: Effective April 1, 2006. General Authority: NDCC 5-03-05 Law Implemented: NDCC 5-01-11, 5-03-05
Source: view the official PDF
In this article (12 sections)
- 81-12-01-01 · Forms
- 81-12-01-02 · Source of supply
- 81-12-01-03 · Liquor supplier reporting requirements
- 81-12-01-04 · Beer suppliers reporting requirements
- 81-12-01-05 · Beer wholesalers reporting requirements
- 81-12-01-06 · Beer tax credit
- 81-12-01-07 · Liquor wholesalers reporting requirements
- 81-12-01-08 · Cash for beer
- 81-12-01-09 · Commercial credit for liquor
- 81-12-01-10 · Promotional items
- 81-12-01-11 · Recordkeeping - Items provided to retailers
- 81-12-01-12 · Equal information to retailers