North Dakota Statutes
§ 57-39.4-33.2 — (333) Use of specified digital products
North Dakota § 57-39.4-33.2
This text of North Dakota § 57-39.4-33.2 ((333) Use of specified digital products) 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 § 57-39.4-33.2 (2026).
Text
A member state shall not include any product transferred electronically in its definition of
"tangible personal property". "Ancillary services", "computer software", and "telecommunication
services" are excluded from the phrase "products transferred electronically".
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Nearby Sections
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§ 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 § 57-39.4-33.2, Counsel Stack Legal Research, https://law.counselstack.com/statute/nd/57-39.4-33.2.