Telecommunications companies that provide two-way communication pay a 2.5% gross receipts tax in lieu of property tax on all property used in two-way communication service. Definitions of two-way communication are provided in N.D.C.C. § 57-34.
New telecommunications companies must apply to do business in North Dakota using the Application for Telecommunications Carriers Taxation.
Telecommunications companies that provide two-way communication pay a 2.5% gross receipts tax in lieu of property tax on all property used in two-way communication service.
Returns can be filed annually on ND TAP March 10 through May 1st. If you have questions, please call (701)328-1246 or email salestax@nd.gov.