TAX GATEWAY

North Dakota

North Dakota Electronic Commerce Taxation

Statutes

North Dakota § 57-34; Telecommunications Carriers Taxation
Governor Schafer vetoed HB 1108 on April 15, 1999 taxation of Internet access charges.
- Under current North Dakota Law, these charges are subject to tax.

Administrative

North Dakota Regulation 81.-04.1-03-11-3a.(3) sale of software.
North Dakota Regulation 81-04.1-04-41.1 telecommunication services.

Commentaries

North Dakota Sales Tax Newsletter, Volume 23, No. 1, March 1996 sale of electronically transmitted information via the Internet.
Vertex Inc. - North Dakota

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