North Dakota § 57-34.1-02 Application

North Dakota Statutes

§ 57-34.1-02 — Application

North Dakota § 57-34.1-02

Title 57Taxation

Ch. 57-34.1Mobile Telecommunications Tax Sourcing

This text of North Dakota § 57-34.1-02 (Application) 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 § 57-34.1-02 (2026).

Text

1.This chapter applies to any tax, charge, or fee levied by a taxing jurisdiction as a fixed charge for each customer or measured by gross amounts charged to customers for mobile telecommunications services, regardless of whether the tax, charge, or fee is imposed on the vendor or customer of the service and regardless of the terminology used to describe the tax, charge, or fee.

2.This chapter does not apply to:

a.Any tax, charge, or fee levied upon or measured by the net income, capital stock, net worth, or property value of the provider of mobile telecommunications service.

b.Any tax, charge, or fee that is applied to an equitably apportioned amount that is not determined on a transactional basis.

c.Any tax, charge, or fee that represents compensation for a mobile telecommunication

Free access — add to your briefcase to read the full text and ask questions with AI

1. This chapter applies to any tax, charge, or fee levied by a taxing jurisdiction as a fixed
charge for each customer or measured by gross amounts charged to customers for
mobile telecommunications services, regardless of whether the tax, charge, or fee is
imposed on the vendor or customer of the service and regardless of the terminology
used to describe the tax, charge, or fee.

2. This chapter does not apply to:
a. Any tax, charge, or fee levied upon or measured by the net income, capital stock,
net worth, or property value of the provider of mobile telecommunications service.
b. Any tax, charge, or fee that is applied to an equitably apportioned amount that is
not determined on a transactional basis.
c. Any tax, charge, or fee that represents compensation for a mobile
telecommunications service provider's use of public rights of way or other public
property, provided that the tax, charge, or fee is not levied by the taxing
jurisdiction as a fixed charge for each customer or measured by gross amounts
charged to customers for mobile telecommunications services.
d. Any generally applicable business and occupation tax that is imposed by this
state, is applied to gross receipts or gross proceeds, is the legal liability of the
home service provider, and that statutorily allows the home service provider to
elect to use the sourcing method required in this chapter.
e. Any fee related to obligations under section 254 of the Communications Act of
1934.
f. Any tax, charge, or fee imposed by the federal communications commission.
3. The provisions of this chapter:
a. Do not apply to the determination of the taxing situs of prepaid telephone calling
services.
b. Do not affect the taxability of either the initial sale of mobile telecommunications
services or subsequent resale of the services, whether as sales of the services
alone or as a part of a bundled product, if the Internet Tax Freedom Act [Pub. L.
105-277; 112 Stat. 2681 et seq.] precludes a taxing jurisdiction from subjecting
the charges of the sale of the services to a tax, charge, or fee.
c. Do not apply to the determination of the taxing situs of air-ground radio-telephone
service as defined in section 22.99 of title 47 of the Code of Federal Regulations
as in effect on June 1, 1999.