For purposes of this chapter, the following definitions shall apply:
The term includes payroll processing services. The term does not include the provision solely of online or telecommunications services or network access.
For purposes of this subsection, "in the United States" includes, to the extent applicable, a person in any state, territory, or possession of the United States; the District of Columbia; the Commonwealth of Puerto Rico; or a United States military installation that is located in a foreign country.
N.D.C.C. § 13-09.1-01