1.Except as otherwise expressly provided in this chapter, there is imposed a tax of five
percent upon the gross receipts of retailers from all sales at retail, including the leasing
or renting of tangible personal property as provided in this section, within this state of
the following to consumers or users:
a.Tangible personal property, consisting of goods, wares, or merchandise, and
bundled transactions consisting entirely of tangible personal property.
b.The furnishing or service of communication services, excluding internet access
service but including one-way and two-way telecommunications services or
steam other than steam used for processing agricultural products.
c.Tickets or admissions to places of amusement or entertainment or athletic events,
including amounts charged for pa
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1. Except as otherwise expressly provided in this chapter, there is imposed a tax of five
percent upon the gross receipts of retailers from all sales at retail, including the leasing
or renting of tangible personal property as provided in this section, within this state of
the following to consumers or users:
a. Tangible personal property, consisting of goods, wares, or merchandise, and
bundled transactions consisting entirely of tangible personal property.
b. The furnishing or service of communication services, excluding internet access
service but including one-way and two-way telecommunications services or
steam other than steam used for processing agricultural products.
c. Tickets or admissions to places of amusement or entertainment or athletic events,
including amounts charged for participation in an amusement, entertainment, or
athletic activity.
d. Magazines and other periodicals.
e. The leasing or renting of a hotel or motel room or other accommodations.
f. The leasing or renting of tangible personal property the transfer of title to which
has not been subjected to a retail sales tax under this chapter or a use tax under
chapter 57-40.2.
g. Sale, lease, or rental of a computer and prewritten computer software, including
prewritten computer software delivered electronically or by load and leave. For
purposes of this subdivision:
(1) "Computer" means an electronic device that accepts information in digital or
similar form and manipulates it for a result based on a sequence of
instructions.
(2) "Computer software" means a set of coded instructions designed to cause a
computer or automatic data processing equipment to perform a task.
(3) "Delivered electronically" means delivered from the seller to the purchaser
by means other than tangible storage media.
(4) "Electronic" means relating to technology having electrical, digital, magnetic,
wireless, optical, electromagnetic, or similar capabilities.
(5) "Load and leave" means delivery to the purchaser by use of a tangible
storage media when the tangible storage media is not physically transferred
to the purchaser.
(6) "Prewritten computer software" means computer software, including
prewritten upgrades, which is not designed and developed by the author or
other creator to the specifications of a specific purchaser. The combining of
two or more "prewritten computer software" programs or prewritten portions
thereof does not cause the combination to be other than "prewritten
computer software". "Prewritten computer software" includes software
designed and developed by the author or other creator to the specifications
of a specific purchaser when it is sold to a person other than the purchaser.
If a person modifies or enhances "computer software" of which the person is
not the author or creator, the person is deemed to be the author or creator
only of such person's modifications or enhancements. "Prewritten computer
software" or a prewritten portion thereof that is modified or enhanced to any
degree, if such modification or enhancement is designed and developed to
the specifications of a specific purchaser, remains "prewritten computer
software". However, if there is a reasonable, separately stated charge or an
invoice or other statement of the price given to the purchaser for such
modification or enhancement, such modification or enhancement shall not
constitute "prewritten computer software".
h. A mandatory computer software maintenance contract for prewritten computer
software.
i. An optional computer software maintenance contract for prewritten computer
software that provides only software upgrades or updates or an optional
computer software maintenance contract for prewritten computer software that is
a bundled transaction and provides software upgrades or updates and support
services.
2. For purposes of manufactured homes, as defined in section 41-09-02, there is
imposed a tax of three percent upon the:
a. Gross receipts of retailers from all sales at retail of manufactured homes used for
residential or business purposes, except as provided in subsection 35 of section
57-39.2-04; or
b. Dealer's cost to purchase the manufactured home if the manufactured home is
sold in conjunction with installation in this state, and tax has not previously been
paid under subdivision a.
Installation of a manufactured home includes any method established under section
54-21.3-08.