(333) Use of specified digital products

N.D. Cent. Code § 57-39.4-33.2
in effect
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57-39.4-33.2. (333) Use of specified digital products A member state shall not include any product transferred electronically in its definition of "tangible personal property". "Ancillary services", "computer software", and "telecommunication services" are excluded from the phrase "products transferred electronically".
Source: Open US Law by Vaquill AI (CC BY 4.0)URL: https://ndlegis.gov/cencode/t57c39-4.pdf#nameddest=57-39p4-33p2Fetched: 10/16/2026

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