ND SB2142

Defines "telecommunications company" as a person furnishing telecommunications service within North Dakota and "telecommunications service" as electronic transmission of voice, data, audio, video, or other information between points.

Exempts gross receipts from sales of tangible personal property used to construct or expand telecommunications infrastructure capable of providing service in the state, provided the property is incorporated into infrastructure owned by a telecommunications company.

Requires purchasers to obtain a certificate from the tax commissioner before purchase to receive exemption at point of sale, or pay applicable tax and apply for refund; allows telecommunications companies to apply for refunds if contractors pay tax on exempt property.

Amends contractor use tax provisions to exclude telecommunications infrastructure from the use tax imposed on contractors, consistent with other infrastructure exemptions for production equipment, agricultural processing facilities, gas processing systems, and oil refineries.

Effective retroactively for purchases made after December 31, 2012, and expires June 30, 2017.