{"data":{"id":"us-nd/n.d.-cent.-code-57-34-04.5","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 57-34-04.5","heading":"Resale certificates","body":"A telecommunications carrier who receives a resale certificate certifying that another telecommunications carrier holds a North Dakota sales and use tax permit for sales or use tax purposes under section 57-39.2-14 is relieved from submitting the telecommunications gross receipts tax upon the sale of telecommunications services to be resold by the telecommunications carrier submitting the certificate. When a telecommunications carrier submits a false resale certificate to another telecommunications carrier, the telecommunications carrier that submitted the certificate is liable for the telecommunications gross receipts tax on the sale. A hospital, hotel, motel, or similar place of temporary accommodation selling telecommunications service to its patients or guests is not a telecommunications carrier under this section.","path":["Title 57 Taxation","Chapter 57-34 Telecommunications Carriers Taxation"],"source_url":"https://ndlegis.gov/cencode/t57c34.pdf","current_through":"2026-07-31T11:12:02","vintage":"","retrieved_at":"2026-09-02T21:04:14Z","sha256":"973e3b1fd77a8b16baae35da6c73abb43b2fdf12c1f484e034bead1c2a4d142b","source_id":"us-nd","stale":true,"prev":"us-nd/n.d.-cent.-code-57-34-04.4","next":"us-nd/n.d.-cent.-code-57-34-05"},"notice":"GroundRules: Original legal text. Not legal advice."}