North Dakota Option and Site Lease (Telecommunication Facilities)
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How to fill out Option And Site Lease (Telecommunication Facilities)?
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FAQ
State Sales Tax ? The North Dakota sales tax rate is 5% for most retail sales. Gross receipts tax is applied to sales of: Alcohol at 7% New farm machinery used exclusively for agriculture production at 3%
California's communications services tax varies based on the city at a rate between 0.5% and 11%. Additional taxes and fees by the local government like the utility user tax, and the Universal Service Fee by the United States Federal Communications Commission FCC apply.
The North Dakota (ND) state sales tax rate is currently 5%. Depending on local municipalities, the total tax rate can be as high as 8.5%. North Dakota assesses local tax at the city and county levels, but does not assess local tax for special jurisdictional areas such as school districts or transportation authorities.
Telecommunications companies that provide two-way communication pay a 2.5% gross receipts tax in lieu of property tax on all property used in two-way communication service.
North Dakota has a 5.00 percent state sales tax rate, a max local sales tax rate of 3.50 percent, and an average combined state and local sales tax rate of 6.97 percent. North Dakota's tax system ranks 17th overall on our 2023 State Business Tax Climate Index.