North Dakota Statutes
§ 57-34.1-03 — Sourcing rules for mobile telecommunications services
North Dakota § 57-34.1-03
This text of North Dakota § 57-34.1-03 (Sourcing rules for mobile telecommunications services) 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 § 57-34.1-03 (2026).
Text
Notwithstanding any other provision of law or any ordinance or resolution of a political
subdivision, including a political subdivision operating under a home rule charter, mobile
telecommunications services provided in a taxing jurisdiction to a customer, the charges for
which are billed by or for the customer's home service provider, are deemed to be provided by
the customer's home service provider. All charges for mobile telecommunications services that
are deemed to be provided by the customer's home service provider under this chapter are
authorized to be subjected to tax, charge, or fee by the taxing jurisdictions whose territorial limits
encompass the customer's place of primary use, regardless of where the mobile
telecommunications services originate, terminate, or pass through, an
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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 § 57-34.1-03, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-34.1-03.