North Dakota Statutes
§ 57-39.4-32 — (330) Bundled transactions
North Dakota § 57-39.4-32
This text of North Dakota § 57-39.4-32 ((330) Bundled transactions) 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 § 57-39.4-32 (2026).
Text
1.A member state shall adopt, and utilize to determine tax treatment, the core definition
for a "bundled transaction" in the agreement.
2.Member states are not restricted in their tax treatment of bundled transactions except
as otherwise provided in the agreement. Member states are not restricted in their
ability to treat some bundled transactions differently from other bundled transactions.
3.In the case of a bundled transaction that includes telecommunications service,
ancillary service, internet access, or audioprogramming or videoprogramming service:
a.If the price is attributable to products that are taxable and products that are
nontaxable, the portion of the price attributable to the nontaxable products may
be subject to tax unless the provider can identify by reasonable and ver
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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 § 57-39.4-32, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-39.4-32.