ND SB2171

Amends section 57-39.2-04.7 of the North Dakota Century Code to extend the sales tax exemption for telecommunications infrastructure equipment from June 30, 2011 to December 31, 2012.

Exempts gross receipts from sales of tangible personal property used to construct or expand telecommunications service infrastructure in North Dakota when incorporated into infrastructure owned by a telecommunications company.

Requires telecommunications companies to obtain a certificate from the commissioner before purchase to claim the exemption, or apply for a refund of sales and use taxes paid if the certificate was not obtained beforehand.

Effective for taxable events occurring after June 30, 2011 and before January 1, 2013, after which the exemption expires.

Passed the Senate 47-0 and the House 84-6.