{"data":{"id":"us-nd/n.d.-cent.-code-57-38.1-17","jurisdiction":"us-nd","citation":"N.D. Cent. Code § 57-38.1-17","heading":"Other sales","body":"Sales, other than sales of tangible personal property, are in this state if:\n1.The income-producing activity is performed in this state; or\n2.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.","path":["Title 57 Taxation","Chapter 57-38.1 Uniform Division Of Income Tax Act"],"source_url":"https://ndlegis.gov/cencode/t57c38-1.pdf","current_through":"2026-07-31T11:12:02","vintage":"","retrieved_at":"2026-09-02T21:04:14Z","sha256":"ff47e55245b1bc7d7a0805bad15aab8d965a5c3aeb84490e93a4ed655f7cca79","source_id":"us-nd","stale":true,"prev":"us-nd/n.d.-cent.-code-57-38.1-16","next":"us-nd/n.d.-cent.-code-57-38.1-17.1"},"notice":"GroundRules: Original legal text. Not legal advice."}