§ 57-34-01 — Definitions

North Dakota § 57-34-01

• Jurisdiction: North Dakota
• Title 57: Taxation
• Ch. 57-34: Telecommunications Carriers Taxation

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The definitions in this section may not be construed to subject a telecommunications carrier
or telecommunications service to the provisions of title 49. As used in this chapter, unless the
context or subject matter otherwise clearly requires:
1. "Adjusted gross receipts" means telecommunications carrier gross receipts less all
amounts paid by the reporting telecommunications carrier on telecommunications
service that is taxable under this chapter in state and local sales and use taxes and
federal excise taxes and less amounts paid by the reporting telecommunications
carrier to another telecommunications carrier for directory assistance originated by a
caller in this state.
2. "Company" includes any individual, copartnership, business trust, corporation, limited
liability company, joint-stock company, association, or any other organization.
3. "Gross receipts" means all telecommunications carrier retail revenues from
telecommunications service charges billed to any station in this state and from charges
to another telecommunications carrier for directory assistance originated by a caller in
this state.
4. "Station" means a subscriber service address located in this state with a distinct call
number designation or distinct extension number designation. If this is not a defined
location, "station" means the location of the primary use of telecommunications
equipment as determined by telephone number, authorization code, or billing address.
5. "Telecommunications carrier" means a company that is engaged in the business of
furnishing telecommunications service within this state. The term includes a reseller of
telecommunications service.
6. "Telecommunications service" means transmitting for consideration of two-way
communication by wire, cable, fiber optics, radio, lightwave, microwave, satellite, or
other means. The term includes:
a. Essential telecommunications service and nonessential telecommunications
service as defined in section 49-21-01;
b. Telecommunications service that originates and terminates in this state and is
billed to a station in this state;
c. Interstate telecommunications service that originates or terminates in this state
and is billed to a station in this state;
d. Mobile telecommunications service that is deemed to be provided by the
customer's home service provider under chapter 57-34.1, regardless of where the
mobile telecommunications service originates, terminates, or passes through; and
e. Telegraph service.
7. "Telecommunications service charges" means the value of all consideration received
by a telecommunications carrier for provision of telecommunications service and
recovery within the year of telecommunications service charges written off in a prior
year as uncollectible. For a telecommunications carrier operating on any form of
mutual basis, the term includes all amounts assessed against the members for the
operation and maintenance of the business. The term does not include revenue from
merchandising, jobbing and contract work, maintenance or repair of customer
premises equipment including equipment leased or rented by the customer from any
source, operations not directly related to provision of telecommunications service,
amounts charged for billing and collection on behalf of another telecommunications
carrier, proceeds from transfer of capital stock, or transfer, sale, or lease of property
not directly related to telecommunications service. The term does not include amounts
collected for or amounts collected from federal and state mechanisms to preserve and
advance universal service.