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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