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Office of State Tax Commissioner, Cory Fong : State of North Dakota
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 600 E. Boulevard Ave.
  Bismarck, ND 58505-0599
  701.328.2770 phone
  701.328.3700 fax
  800.638.2901 toll-free

Telecommunications

Telecommunications Carriers

The State Board of Equalization assesses telecommunications carriers a tax of 2 ½ percent of their adjusted gross receipts. $8.4 million is distributed annually to counties and local taxing districts. Collections over $8.4 million are deposited in the state general fund.

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