The Office of State Tax Commissioner is a North Dakota state government agency responsible for licensing: * alcoholic beverage wholesalers, farm wineries, microbrew 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.