57-34 Telecommunications Carriers Taxation
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<![CDATA[CHAPTER 57-34TELECOMMUNICATIONS CARRIERS TAXATION57-34-01. Definitions. The definitions in this section may not be construed to subject atelecommunications carrier or telecommunications service to the provisions of title 49. As used<br>in this chapter, unless the context or subject matter otherwise clearly requires:1."Adjusted gross receipts" means telecommunications carrier gross receipts less all<br>amounts paid by the reporting telecommunications carrier on telecommunications<br>service that is taxable under this chapter in state and local sales and use taxes and<br>federal excise taxes and less amounts paid by the reporting telecommunications<br>carrier to another telecommunications carrier for directory assistance originated by a<br>caller in this state.2."Company" includes any individual, copartnership, business trust, corporation,<br>limited liability company, joint-stock company, association, or any other organization.3."Gross receipts" means all telecommunications carrier retail revenues from<br>telecommunications service charges billed to any station in this state and from<br>charges to another telecommunications carrier for directory assistance originated by<br>a caller in this state.4."Station" means a subscriber service address located in this state with a distinct call<br>number designation or distinct extension number designation. If this is not a defined<br>location, "station" means the location of the primary use of telecommunications<br>equipment as determined by telephone number, authorization code, or billing<br>address.5."Telecommunications carrier" means a company that is engaged in the business of<br>furnishing telecommunications service within this state. The term includes a reseller<br>of telecommunications service.6."Telecommunications service" means transmitting for consideration of two-way<br>communication by wire, cable, fiber optics, radio, lightwave, microwave, satellite, or<br>other means. The term includes:a.Essential telecommunications service and nonessential telecommunications<br>service as defined in section 49-21-01;b.Telecommunications service that originates and terminates in this state and is<br>billed to a station in this state;c.Interstate telecommunications service that originates or terminates in this state<br>and is billed to a station in this state;d.Mobile telecommunications service that is deemed to be provided by the<br>customer's home service provider under chapter 57-34.1, regardless of where<br>the mobile telecommunications service originates, terminates, or passes<br>through; ande.Telegraph service.7."Telecommunications service charges" means the value of all consideration<br>received by a telecommunications carrier for provision of telecommunications<br>service and recovery within the year of telecommunications service charges written<br>off in a prior year as uncollectible. For a telecommunications carrier operating on<br>any form of mutual basis, the term includes all amounts assessed against the<br>members for the operation and maintenance of the business. The term does notPage No. 1include revenue from merchandising, jobbing and contract work, maintenance or<br>repair of customer premises equipment including equipment leased or rented by the<br>customer from any source, operations not directly related to provision of<br>telecommunications service, amounts charged for billing and collection on behalf of<br>another telecommunications carrier, proceeds from transfer of capital stock, or<br>transfer, sale, or lease of property not directly related to telecommunications service.<br>The term does not include amounts collected for or amounts collected from federal<br>and state mechanisms to preserve and advance universal service.57-34-02. Reports of telecommunications carriers. Each telecommunications carriersubject to gross receipts taxes under this chapter shall make and file with the tax commissioner,<br>on or before May first of each year, on the form as the tax commissioner may prescribe, a report<br>containing a statement of its gross receipts in this state during the preceding calendar year,<br>amounts paid by the carrier on telecommunications service that is taxable under this chapter<br>during the preceding calendar year in state and local sales and use taxes and federal excise<br>taxes, amounts received from or paid to another telecommunications carrier for directory<br>assistance, and any other information as the tax commissioner may require. The form must<br>include a notice of a telecommunications carrier's right to appeal its assessment to the state<br>board of equalization prior to or at the August meeting of the state board of equalization. Each<br>report must be signed, subject to section 12.1-11-02, by the president, secretary, or other official<br>of the telecommunications carrier.57-34-03. Computation of taxes by tax commissioner - Exemption for high-volumecustomers - Continuing appropriation.1.On or before July fifteenth of each year, the tax commissioner shall review the report<br>under subsection 3 of section 57-34-02 and compute the total tax to be assessed<br>against each telecommunications carrier in this state at a rate of two and one-half<br>percent of adjusted gross receipts. If the tax commissioner's computation of the<br>total tax differs from the amount computed by a telecommunications carrier, the tax<br>commissioner shall give notice of the change by mail to that telecommunications<br>carrier on or before July fifteenth. The state board of equalization shall assess the<br>tax under this section after consideration of any contest presented.2.A telecommunications carrier's retail customer in this state is entitled to a refund<br>equal to two and one-half percent of the amount of telecommunications service<br>charges paid to telecommunications carriers by that customer in excess of eight<br>hundred thousand dollars in a calendar year. A refund claim under this subsection<br>must be filed with the tax commissioner before December thirty-first of the year<br>following the calendar year for which the refund is claimed. A claim for refund must<br>be made in the manner prescribed by the tax commissioner. The tax commissioner<br>shall verify that the telecommunications carrier to which the retail customer paid<br>telecommunications service charges has paid the telecommunications gross<br>receipts tax for the year for which the refund is claimed before a refund may be paid.<br>Refunds under this subsection must be paid by the tax commissioner and are<br>appropriated from the state general fund as a standing and continuing appropriation<br>to the tax commissioner for that purpose.57-34-04.Assessment by state board of equalization.Repealed by S.L. 1997,ch. 483, </p>
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