North Dakota · Through 2026-07-31T11:12:02 · Newer source version available

N.D. Cent. Code § 57-38.1-17: Other sales

Where this section sits in the code

Title 57 Taxation
Chapter 57-38.1 Uniform Division Of Income Tax Act

Sales, other than sales of tangible personal property, are in this state if:

1.The income-producing activity is performed in this state; or

2.The income-producing activity is performed both in and outside this state and a greater proportion of the income-producing activity is performed in this state than in any other state, based on costs of performance.

Collected 2026-09-02T21:04:14Z. Source file · JSON

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