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108 chapters · 1,110 sections in this title.
N.D.C.C. § 57-34.1-01 Definitions
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As used in this chapter, unless the context otherwise requires: 1. "Charges for mobile telecommunications services" means any charge for or associated with the provision of commercial mobile radio service, as defined in section 20.3 of title 47 of the Code of Federal Regulations …
N.D.C.C. § 57-34.1-02 Application
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1. This chapter applies to any tax, charge, or fee levied by a taxing jurisdiction as a fixed charge for each customer or measured by gross amounts charged to customers for mobile telecommunications services, regardless of whether the tax, charge, or fee is imposed on the vendor …
N.D.C.C. § 57-34.1-03 Sourcing rules for mobile telecommunications services
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Notwithstanding any other provision of law or any ordinance or resolution of a political subdivision, including a political subdivision operating under a home rule charter, mobile telecommunications services provided in a taxing jurisdiction to a customer, the charges for which a…
N.D.C.C. § 57-34.1-04 Electronic database
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1. A home service provider is to be held harmless from any tax, charge, or fee liability in this state that otherwise would be due solely as a result of an assignment of a street address to an incorrect taxing jurisdiction if, subject to subsection 4, the home service provider em…
