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.

Returns can be filed on ND TAP beginning March 10. If you have questions, please call (701)328-1246 or email

New telecommunications companies must apply to do business in North Dakota using the Application for Telecommunications Carriers Taxation.