GroundRules
N.D. Cent. Code § 57-39.4-33.2: (333) Use of specified digital products
Where this section sits in the code
- Title 57 Taxation
- Chapter 57-39.4 Streamlined Sales And Use Tax Agreement
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".
Collected 2026-09-02T21:04:14Z. Source file · JSON