North Dakota Statutes
§ 57-34-04.5 — Resale certificates
North Dakota § 57-34-04.5
This text of North Dakota § 57-34-04.5 (Resale certificates) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
N.D. Cent. Code § 57-34-04.5 (2026).
Text
A telecommunications carrier who receives a resale certificate certifying that another
telecommunications carrier holds a North Dakota sales and use tax permit for sales or use tax
purposes under section 57-39.2-14 is relieved from submitting the telecommunications gross
receipts tax upon the sale of telecommunications services to be resold by the
telecommunications carrier submitting the certificate. When a telecommunications carrier
submits a false resale certificate to another telecommunications carrier, the telecommunications
carrier that submitted the certificate is liable for the telecommunications gross receipts tax on
the sale. A hospital, hotel, motel, or similar place of temporary accommodation selling
telecommunications service to its patients or guests is not a telecommunicati
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Nearby Sections
15
§ 57-01-01
Bond of tax commissioner§ 57-01-02.1
Tax collection agreements with home rule cities or counties - Limitations on city or county authority§ 57-01-03
Office of commissioner§ 57-01-04
Salary§ 57-01-05
State supervisor of assessments§ 57-01-06.1
Statement of legislative intent concerning use of sales, market, and productivity studies§ 57-01-10
Tax manuals - Distribution§ 57-01-11
Assessment of or determination of additional tax liability by tax commissioner - Hearing - Appeal§ 57-01-12
Approval of refunds by tax commissionerCite This Page — Counsel Stack
Bluebook (online)
North Dakota § 57-34-04.5, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-34-04.5.