57-34 Telecommunications Carriers Taxation

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CHAPTER 57-34TELECOMMUNICATIONS CARRIERS TAXATION57-34-01. Definitions. The definitions in this section may not be construed to subject atelecommunications carrier or telecommunications service to the provisions of title 49. As used<br>in this chapter, unless the context or subject matter otherwise clearly requires:1."Adjusted gross receipts" means telecommunications carrier gross receipts less all<br>amounts paid by the reporting telecommunications carrier on telecommunications<br>service that is taxable under this chapter in state and local sales and use taxes and<br>federal excise taxes and less amounts paid by the reporting telecommunications<br>carrier to another telecommunications carrier for directory assistance originated by a<br>caller in this state.2."Company" includes any individual, copartnership, business trust, corporation,<br>limited liability company, joint-stock company, association, or any other organization.3."Gross receipts" means all telecommunications carrier retail revenues from<br>telecommunications service charges billed to any station in this state and from<br>charges to another telecommunications carrier for directory assistance originated by<br>a caller in this state.4."Station" means a subscriber service address located in this state with a distinct call<br>number designation or distinct extension number designation. If this is not a defined<br>location, "station" means the location of the primary use of telecommunications<br>equipment as determined by telephone number, authorization code, or billing<br>address.5."Telecommunications carrier" means a company that is engaged in the business of<br>furnishing telecommunications service within this state. The term includes a reseller<br>of telecommunications service.6."Telecommunications service" means transmitting for consideration of two-way<br>communication by wire, cable, fiber optics, radio, lightwave, microwave, satellite, or<br>other means. The term includes:a.Essential telecommunications service and nonessential telecommunications<br>service as defined in section 49-21-01;b.Telecommunications service that originates and terminates in this state and is<br>billed to a station in this state;c.Interstate telecommunications service that originates or terminates in this state<br>and is billed to a station in this state;d.Mobile telecommunications service that is deemed to be provided by the<br>customer's home service provider under chapter 57-34.1, regardless of where<br>the mobile telecommunications service originates, terminates, or passes<br>through; ande.Telegraph service.7."Telecommunications service charges" means the value of all consideration<br>received by a telecommunications carrier for provision of telecommunications<br>service and recovery within the year of telecommunications service charges written<br>off in a prior year as uncollectible. For a telecommunications carrier operating on<br>any form of mutual basis, the term includes all amounts assessed against the<br>members for the operation and maintenance of the business. The term does notPage No. 1include revenue from merchandising, jobbing and contract work, maintenance or<br>repair of customer premises equipment including equipment leased or rented by the<br>customer from any source, operations not directly related to provision of<br>telecommunications service, amounts charged for billing and collection on behalf of<br>another telecommunications carrier, proceeds from transfer of capital stock, or<br>transfer, sale, or lease of property not directly related to telecommunications service.<br>The term does not include amounts collected for or amounts collected from federal<br>and state mechanisms to preserve and advance universal service.57-34-02. Reports of telecommunications carriers. Each telecommunications carriersubject to gross receipts taxes under this chapter shall make and file with the tax commissioner,<br>on or before May first of each year, on the form as the tax commissioner may prescribe, a report<br>containing a statement of its gross receipts in this state during the preceding calendar year,<br>amounts paid by the carrier on telecommunications service that is taxable under this chapter<br>during the preceding calendar year in state and local sales and use taxes and federal excise<br>taxes, amounts received from or paid to another telecommunications carrier for directory<br>assistance, and any other information as the tax commissioner may require. The form must<br>include a notice of a telecommunications carrier's right to appeal its assessment to the state<br>board of equalization prior to or at the August meeting of the state board of equalization. Each<br>report must be signed, subject to section 12.1-11-02, by the president, secretary, or other official<br>of the telecommunications carrier.57-34-03. Computation of taxes by tax commissioner - Exemption for high-volumecustomers - Continuing appropriation.1.On or before July fifteenth of each year, the tax commissioner shall review the report<br>under subsection 3 of section 57-34-02 and compute the total tax to be assessed<br>against each telecommunications carrier in this state at a rate of two and one-half<br>percent of adjusted gross receipts. If the tax commissioner's computation of the<br>total tax differs from the amount computed by a telecommunications carrier, the tax<br>commissioner shall give notice of the change by mail to that telecommunications<br>carrier on or before July fifteenth. The state board of equalization shall assess the<br>tax under this section after consideration of any contest presented.2.A telecommunications carrier's retail customer in this state is entitled to a refund<br>equal to two and one-half percent of the amount of telecommunications service<br>charges paid to telecommunications carriers by that customer in excess of eight<br>hundred thousand dollars in a calendar year. A refund claim under this subsection<br>must be filed with the tax commissioner before December thirty-first of the year<br>following the calendar year for which the refund is claimed. A claim for refund must<br>be made in the manner prescribed by the tax commissioner. The tax commissioner<br>shall verify that the telecommunications carrier to which the retail customer paid<br>telecommunications service charges has paid the telecommunications gross<br>receipts tax for the year for which the refund is claimed before a refund may be paid.<br>Refunds under this subsection must be paid by the tax commissioner and are<br>appropriated from the state general fund as a standing and continuing appropriation<br>to the tax commissioner for that purpose.57-34-04.Assessment by state board of equalization.Repealed by S.L. 1997,ch. 483,</div></article><aside class="right-sidebar"><div class="related-sidebar"><h3><span class="emoji">⚖️</span> State Laws</h3><ul class="state-laws-list"><li><a href="https://state-laws.laws.com/state-of-alabama">The State Laws of Alabama</a></li><li><a href="https://state-laws.laws.com/state-of-alaska">The State Laws of Alaska</a></li><li><a href="https://state-laws.laws.com/state-of-arizona">The State Laws of Arizona</a></li><li><a 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height:815px; text-align:center;\"\u003eLoading PDF...\u003c/div\u003e\u003cscript type=\"text/javascript\"\u003e var pdf_url = 'https://law.justia.com/codes/north-dakota/2009/t57/pdf/t57c34.pdf'; $(document).ready(function() { var embedwindow = $(\"#embed_document\"); if ($.browser.msie){ embedwindow.html('\u003cembed src=\"'+pdf_url+'\" width=\"100%\" height=\"100%\"\u003e\u003c/embed\u003e'); } else { embedwindow.html('\u003ciframe style=\"width:100%; height:100%;\" src=\"https://docs.google.com/gview?url='+window.escape(pdf_url)+'\u0026embedded=true\" frameborder=\"0\"\u003e\u003c/iframe\u003e'); } });\u003c/script\u003e\u003cbr\u003e\u003cbr\u003e\u003cnoframes\u003eCHAPTER 57-34TELECOMMUNICATIONS CARRIERS TAXATION57-34-01. Definitions. The definitions in this section may not be construed to subject atelecommunications carrier or telecommunications service to the provisions of title 49. As used\u003cbr\u003ein this chapter, unless the context or subject matter otherwise clearly requires:1.\u0026quot;Adjusted gross receipts\u0026quot; means telecommunications carrier gross receipts less all\u003cbr\u003eamounts paid by the reporting telecommunications carrier on telecommunications\u003cbr\u003eservice that is taxable under this chapter in state and local sales and use taxes and\u003cbr\u003efederal excise taxes and less amounts paid by the reporting telecommunications\u003cbr\u003ecarrier to another telecommunications carrier for directory assistance originated by a\u003cbr\u003ecaller in this state.2.\u0026quot;Company\u0026quot; includes any individual, copartnership, business trust, corporation,\u003cbr\u003elimited liability company, joint-stock company, association, or any other organization.3.\u0026quot;Gross receipts\u0026quot; means all telecommunications carrier retail revenues from\u003cbr\u003etelecommunications service charges billed to any station in this state and from\u003cbr\u003echarges to another telecommunications carrier for directory assistance originated by\u003cbr\u003ea caller in this state.4.\u0026quot;Station\u0026quot; means a subscriber service address located in this state with a distinct call\u003cbr\u003enumber designation or distinct extension number designation. If this is not a defined\u003cbr\u003elocation, \u0026quot;station\u0026quot; means the location of the primary use of telecommunications\u003cbr\u003eequipment as determined by telephone number, authorization code, or billing\u003cbr\u003eaddress.5.\u0026quot;Telecommunications carrier\u0026quot; means a company that is engaged in the business of\u003cbr\u003efurnishing telecommunications service within this state. The term includes a reseller\u003cbr\u003eof telecommunications service.6.\u0026quot;Telecommunications service\u0026quot; means transmitting for consideration of two-way\u003cbr\u003ecommunication by wire, cable, fiber optics, radio, lightwave, microwave, satellite, or\u003cbr\u003eother means. The term includes:a.Essential telecommunications service and nonessential telecommunications\u003cbr\u003eservice as defined in section 49-21-01;b.Telecommunications service that originates and terminates in this state and is\u003cbr\u003ebilled to a station in this state;c.Interstate telecommunications service that originates or terminates in this state\u003cbr\u003eand is billed to a station in this state;d.Mobile telecommunications service that is deemed to be provided by the\u003cbr\u003ecustomer's home service provider under chapter 57-34.1, regardless of where\u003cbr\u003ethe mobile telecommunications service originates, terminates, or passes\u003cbr\u003ethrough; ande.Telegraph service.7.\u0026quot;Telecommunications service charges\u0026quot; means the value of all consideration\u003cbr\u003ereceived by a telecommunications carrier for provision of telecommunications\u003cbr\u003eservice and recovery within the year of telecommunications service charges written\u003cbr\u003eoff in a prior year as uncollectible. For a telecommunications carrier operating on\u003cbr\u003eany form of mutual basis, the term includes all amounts assessed against the\u003cbr\u003emembers for the operation and maintenance of the business. The term does notPage No. 1include revenue from merchandising, jobbing and contract work, maintenance or\u003cbr\u003erepair of customer premises equipment including equipment leased or rented by the\u003cbr\u003ecustomer from any source, operations not directly related to provision of\u003cbr\u003etelecommunications service, amounts charged for billing and collection on behalf of\u003cbr\u003eanother telecommunications carrier, proceeds from transfer of capital stock, or\u003cbr\u003etransfer, sale, or lease of property not directly related to telecommunications service.\u003cbr\u003eThe term does not include amounts collected for or amounts collected from federal\u003cbr\u003eand state mechanisms to preserve and advance universal service.57-34-02. Reports of telecommunications carriers. Each telecommunications carriersubject to gross receipts taxes under this chapter shall make and file with the tax commissioner,\u003cbr\u003eon or before May first of each year, on the form as the tax commissioner may prescribe, a report\u003cbr\u003econtaining a statement of its gross receipts in this state during the preceding calendar year,\u003cbr\u003eamounts paid by the carrier on telecommunications service that is taxable under this chapter\u003cbr\u003eduring the preceding calendar year in state and local sales and use taxes and federal excise\u003cbr\u003etaxes, amounts received from or paid to another telecommunications carrier for directory\u003cbr\u003eassistance, and any other information as the tax commissioner may require. The form must\u003cbr\u003einclude a notice of a telecommunications carrier's right to appeal its assessment to the state\u003cbr\u003eboard of equalization prior to or at the August meeting of the state board of equalization. Each\u003cbr\u003ereport must be signed, subject to section 12.1-11-02, by the president, secretary, or other official\u003cbr\u003eof the telecommunications carrier.57-34-03. Computation of taxes by tax commissioner - Exemption for high-volumecustomers - Continuing appropriation.1.On or before July fifteenth of each year, the tax commissioner shall review the report\u003cbr\u003eunder subsection 3 of section 57-34-02 and compute the total tax to be assessed\u003cbr\u003eagainst each telecommunications carrier in this state at a rate of two and one-half\u003cbr\u003epercent of adjusted gross receipts. If the tax commissioner's computation of the\u003cbr\u003etotal tax differs from the amount computed by a telecommunications carrier, the tax\u003cbr\u003ecommissioner shall give notice of the change by mail to that telecommunications\u003cbr\u003ecarrier on or before July fifteenth. The state board of equalization shall assess the\u003cbr\u003etax under this section after consideration of any contest presented.2.A telecommunications carrier's retail customer in this state is entitled to a refund\u003cbr\u003eequal to two and one-half percent of the amount of telecommunications service\u003cbr\u003echarges paid to telecommunications carriers by that customer in excess of eight\u003cbr\u003ehundred thousand dollars in a calendar year. A refund claim under this subsection\u003cbr\u003emust be filed with the tax commissioner before December thirty-first of the year\u003cbr\u003efollowing the calendar year for which the refund is claimed. A claim for refund must\u003cbr\u003ebe made in the manner prescribed by the tax commissioner. The tax commissioner\u003cbr\u003eshall verify that the telecommunications carrier to which the retail customer paid\u003cbr\u003etelecommunications service charges has paid the telecommunications gross\u003cbr\u003ereceipts tax for the year for which the refund is claimed before a refund may be paid.\u003cbr\u003eRefunds under this subsection must be paid by the tax commissioner and are\u003cbr\u003eappropriated from the state general fund as a standing and continuing appropriation\u003cbr\u003eto the tax commissioner for that purpose.57-34-04.Assessment by state board of equalization.Repealed by S.L. 1997,ch. 483,"])</script><script>self.__next_f.push([1,"3c:[\"$\",\"article\",null,{\"className\":\"article-content\",\"children\":[[\"$\",\"header\",null,{\"className\":\"article-header\",\"children\":[[\"$\",\"$Le\",null,{\"href\":\"/north-dakota/\",\"className\":\"article-category\",\"children\":[\"North Dakota\",\" 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