Other sales

N.D. Cent. Code § 57-38.1-17
in effect
Sign in to generate a plain English summaryAsk Belisarius Agent
57-38.1-17. Other sales Sales, other than sales of tangible personal property, are in this state if: 1. The income-producing activity is performed in this state; or 2. The income-producing activity is performed both in and outside this state and a greater proportion of the income-producing activity is performed in this state than in any other state, based on costs of performance.
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t57c38-1.pdf#nameddest=57-38p1-17Fetched: 10/16/2026

Starting a business in North Dakota? North Dakota LLC guide: costs and requirements