North Dakota Code 57-38.1-17 – Other sales
Current as of: 2023 | Check for updates
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Sales, other than sales of tangible personal property, are in this state if:
Terms Used In North Dakota Code 57-38.1-17
- 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
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.