Sales Tax Articles
Sales Tax State Activity Update - May 2006
North Dakota Amends Sales and Use Tax Rules for Telecommunications
North Dakota recently amended Rule 81-04.1-04-41.1 dealing with communication services. Taxable communication service includes telecommunication and ancillary services.
In the case of a bundled transaction that includes both taxable and nontaxable services, the portion of the price attributable to the nontaxable portion may be subject to tax unless the provider can reasonably identify the items in its books and records kept in the regular course of business.
In addition, the Rule also provides over 20 definitions for telecommunication terms such as ancillary services, telecommunications service, mobile wireless service, private communications service, Value added non-voice service, vertical service, voice mail service, 800 service, 900 service among others.
(Rule 81-04.1-04-41.1, Office of the State Tax Commissioner, Department of Revenue, effective 4/1/06)
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