North Dakota Telecommunications Ordinance
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How to fill out Telecommunications Ordinance?
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FAQ
State Sales Tax ? The North Dakota sales tax rate is 5% for most retail sales.
Certificates of public convenience and necessity - Who to secure. No public utility shall begin construction or operation of a public utility plant or system without first obtaining from the commission a certificate that public convenience and necessity require or will require such construction and operation.
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.
Tangible products are taxable in North Dakota, with a few exceptions. These exceptions include certain groceries, prescription medicine and medical devices, and machinery and chemicals used in agriculture. Excise tax may also applicable to the sale of motor vehicles and aircraft.
North Dakota has a 5.00 percent state sales tax rate, a max local sales tax rate of 3.50 percent, and an average combined state and local sales tax rate of 6.97 percent.
California's communications services tax varies based on the city at a rate between 0.5% and 11%. Additional taxes and fees by the local government like the utility user tax, and the Universal Service Fee by the United States Federal Communications Commission FCC apply.
