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.

Telecommunications companies must submit the Telecommunications Gross Receipts Tax form to the Office of State Tax Commissioner on or before May 1. If you did not receive your form in the mail, 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.