N.D. Cent. Code § 57-38.1-17

Current through 2023 Legislative Sessions

Section 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.

N.D.C.C. § 57-38.1-17