North Dakota’s Telecom Infrastructure Exemption to Expire

Alex Samuel

May 12, 2017

This blog was last updated on June 26, 2021

North Dakota’s sales and use tax exemption for tangible personal property used to construct or expand telecommunications service infrastructure is set to expire on June 30, 2017. This exemption covers cell towers, switching equipment, cable, and other infrastructure items used directly in delivering telecommunication services and owned by a telecommunications company. In order to receive an exemption at the time of purchase or a refund of tax previously paid, purchasers are required to submit application letters directly to the Tax Commissioner for review.

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Author

Alex Samuel

Alex Samuel is a Junior Regulatory Counsel at Sovos Compliance. Within Sovos’ Regulatory Analysis function, Alex focuses on enterprise sales tax issues arising in various domestic and international jurisdictions. Prior to Sovos, Alex worked as an attorney at New Hampshire Legal Assistance. Alex is a member of the New Hampshire and Massachusetts Bars, earned his B.S. from the University of Minnesota and his J.D./LL.M from the University of New Hampshire School of Law.

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