North Dakota Statutes
§ 57-39.2-03.10 — Bundled telecommunications services including exempt services
North Dakota § 57-39.2-03.10
This text of North Dakota § 57-39.2-03.10 (Bundled telecommunications services including exempt 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 § 57-39.2-03.10 (2026).
Text
In the case of a bundled transaction of services that includes telecommunications services,
if the price is attributable to services that are taxable and services that are nontaxable, the
portion of the price attributable to the nontaxable services is subject to tax under this chapter
and chapter 57-40.2 unless the provider can reasonably identify the nontaxable portion of the
services from its books and records kept in the regular course of business.
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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 § 57-39.2-03.10, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-39.2-03.10.