Statutes, codes, and regulations
North Dakota Century Code
Title 57 - TAXATION
Chapter 57-39.4 - STREAMLINED SALES AND USE TAX AGREEMENT
Section 57-39.4-33.2 - (333) Use of specified digital products

N.D. Cent. Code § 57-39.4-33.2

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Current through the 2023 Legislative Sessions
Section 57-39.4-33.2 - (333) Use of specified digital products

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".

N.D.C.C. § 57-39.4-33.2