North Dakota Statutes
§ 57-38.1-17 — Other sales
North Dakota § 57-38.1-17
This text of North Dakota § 57-38.1-17 (Other sales) 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 § 57-38.1-17 (2026).
Text
Sales, other than sales of tangible personal property, are in this state if:
1.The income-producing activity is performed in this state; or
2.The income-producing activity is performed both in and outside this state and a greater
proportion of the income-producing activity is performed in this state than in any other
state, based on costs of performance.
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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 § 57-38.1-17, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-38.1-17.