N.D.C.C. § 57-34-04.5 — Resale certificates

A telecommunications carrier who receives a resale certificate certifying that another
telecommunications carrier holds a North Dakota sales and use tax permit for sales or use tax
purposes under section 57 -39.2-14 is relieved from submitting the telecommunications gross
receipts tax upon the sale of telecommunications services to be resold by the
telecommunications carrier submitting the certificate. When a telecommunications carrier
submits a false resale certificate to another telecommunications carrier, the telecommunications
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carrier that submitted the certificate is liable for the telecommunications gross receipts tax on
the sale. A hospital, hotel, motel, or similar place of temporary accommodation selling
telecommunications service to its patients or guests is not a telecommunications carrier under
this section.
57-34-05. Deposit of tax revenues - Allocation to counties - Telecommunications
carriers tax fund - Continuing appropriation.
Gross receipts tax revenues of up to eight million four hundred thousand dollars under this
chapter must be deposited in a special fund in the state treasury, the telecommunications
carriers tax fund. Gross receipts tax revenues under this chapter exceeding eight million four
hundred thousand dollars must be deposited in the state general fund. The tax commissioner
shall allocate moneys in the telecommunications carriers tax fund among counties in the same
proportion that taxes paid by telecommunications carriers in locally assessed property taxes and
taxes assessed under chapter 57-06 and this chapter in 1997 and received by taxing districts in
the county bears to all taxes paid by telecommunications carriers in locally assessed property
taxes and taxes assessed under chapter 57 -06 and this chapter in 1997 and received by taxing
districts in the state. The balance in the telecommunications carriers tax fund, not exceeding
eight million four hundred thousand dollars, is appropriated as a standing and continuing
appropriation to the tax commissioner for annual allocation to counties under this section. If
gross receipts tax revenues available for allocation on the first day of March of any year are less
than eight million four hundred thousand dollars, there is appropriated as a standing and
continuing appropriation from the state general fund the amount that, when added to gross
receipts tax revenues available for allocation from the telecommunications carriers tax fund
results in allocation of eight million four hundred thousand dollars to counties per calendar year.
On or before the first day of March of each year, the tax commissioner shall certify for payment
to the state treasurer an amount determined to be due each county. The state treasurer shall
remit the certified amount to the county treasurers according to the allocation made by the tax
commissioner under this section not later than March thirty-first of each year.