North Dakota Code 57-39.4-33.2 – (333) Use of specified digital products
Current as of: 2023 | Check for updates
|
Other versions
A member state shall not include any product transferred electronically in its definition of “tangible personal property”. “Ancillary services”, “computer software”, and “telecommunication services” are excluded from the phrase “products transferred electronically”.
Terms Used In North Dakota Code 57-39.4-33.2
- State: when applied to the different parts of the United States, includes the District of Columbia and the territories. See North Dakota Code 1-01-49