1 1 2 2 1 2 3 3 5 6 7 8 910 12 14 16 18 20 22 24 26 28 30 32 34 36 38 40 42 44 46 48 50 52 54 56 58 60 62 64 66 68 70 72 74 76 78 80 3 84 11 13 15 17 19 21 23 25 27 29 31 33 35 37 39 41 43 45 47 49 51 53 55 57 59 61 63 65 67 69 71 73 75 77 79 81 83 85 4 North Dakota Office of State Tax Commissioner 2021 5 Telecommunications Gross Receipts Tax 5 6 6 7 7 8 (A) X Check this box if this is an amended return. (F) X Check this box if you are no 8 9 longer in business and enter your 9 10 last day of business. 10 11 Account FEIN99999 Due 05/01/2021 11 12 Number Date MM/DD/YYYY 12 13 (C) X Check this box if this business has 13 Period 14 12/31/2021 changed ownership. Provide 14 15 Ending name, address, and telephone 15 16 number of new owner: 16 17 17 Taxpayer NameXXXXXXXXXXXXXXXXX NameXXXXXXXXXXXXXXXXXX 18 18 Address1XXXXXXXXXXXXXXXXXXXXXX AddressXXXXXXXXXXXXXXX 19 19 Address2XXXXXXXXXXXXXXXXXXXXXX City,State,ZipXXXXXXXX 20 20 City,State,ZipXXXXXXXXXXXXXXXX (999) 999-9999 21 21 22 22 23 23 24 Calendar Year 2020 Telecommunications Carrier Gross Receipts From Retail Sales 24 25 (North Dakota Century Code ch. 57-34) 25 26 26 1. Telecommunications service originated AND terminated in North Dakota and billed to a 27 North Dakota station (include essential and nonessential service) 999999999999999 27 28 28 2. Interstate and international service originated OR terminated in North Dakota and billed to a 29 North Dakota station (include essential and nonessential service) 999999999999999 29 30 30 3. Cellular and other mobile services provided by the home service provider of a customer 31 whose place of primary use is in North Dakota 999999999999999 31 32 4. Gross receipts from pay telephones located in North Dakota 999999999999999 32 33 5. Telegraph service billed to a North Dakota station 999999999999999 33 34 6. Amounts assessed against members for the operation and maintenance of the business 999999999999999 34 35 7. Recovered telecommunications service charges previously written off as uncollectible 999999999999999 35 36 36 8. Charges to another telecommunications carrier for directory assistance originated by 37 a caller in this state 999999999999999 37 38 9. Total Taxable Gross Receipts (sum of lines 1-8) 999999999999999 38 39 39 40 40 41 Deductions 41 42 10. State and local sales and use taxes and federal excise taxes if included on line 9 999999999999999 42 43 43 11. Amounts paid to another telecommunications carrier for directory assistance 44 originated by a caller in this state 999999999999999 44 45 12. Telecommunications service charges written off as uncollectible if included on line 9 999999999999999 45 46 46 13. North Dakota telecommunications gross receipts taxes paid by the subscriber 47 if included on line 9 999999999999999 47 48 14. Amounts collected to preserve and advance universal service if included on line 9 999999999999999 48 49 15. Total Deductions (sum of lines 10-14) 999999999999999 49 50 16. Adjusted Gross Receipts (line 9 less line 15) 999999999999999 50 51 .025 51 17. Tax rate (2.5 percent) 52 18. TAX ON AMOUNT ON LINE 16 (line 16 multiplied by line 17) 999999999999999 52 53 53 54 The tax due on line 18 should not be remitted with this form. 54 55 I declare under the penalties of N.D.C.C. § 12.1-11-02, which provides for a Class A misdemeanor for making a false statement in a governmental 55 56 matter, that this return, including any accompanying schedules and statements, has been examined by me and to the best of my knowledge and belief 56 57 is a true, correct, and complete return. 57 58 Taxpayer Signature Date Title 58 59 59 60 Contact person (please print or type) Contact telephone number 60 61 61 62 62 22008 Mail to: Office of State Tax Commissioner, PO BOX 5623, Bismarck ND 58506-5623 NACTP 1 2 3 645 6 7 8 910 12 14 16 18 20 22 24 26 28 30 32 34 36 38 40 42 44 46 48 50 52 54 56 58 60 62 64 66 68 70 72 74 76 78 80 64 84 11 13 15 17 19 21 23 25 27 29 31 33 35 37 39 41 43 45 47 49 51 53 55 57 59 61 63 65 67 69 71 73 75 77 79 81 83 85 65 65 66 66 |
North Dakota Office of State Tax Commissioner 2021 Telecommunications Gross Receipts Tax (A) Check this box if this is an amended return. (F) Check this box if you are no longer in business and enter your last day of business. Account Due 05/01/2021 Number Date Period 12/31/2021 (C) Check this box if this business has changed ownership. Provide Ending name, address, and telephone number of new owner: Calendar Year 2020 Telecommunications Carrier Gross Receipts From Retail Sales (North Dakota Century Code ch. 57-34) 1. Telecommunications service originated AND terminated in North Dakota and billed to a North Dakota station (include essential and nonessential service) 2. Interstate and international service originated OR terminated in North Dakota and billed to a North Dakota station (include essential and nonessential service) 3. Cellular and other mobile services provided by the home service provider of a customer whose place of primary use is in North Dakota 4. Gross receipts from pay telephones located in North Dakota 5. Telegraph service billed to a North Dakota station 6. Amounts assessed against members for the operation and maintenance of the business 7. Recovered telecommunications service charges previously written off as uncollectible 8. Charges to another telecommunications carrier for directory assistance originated by a caller in this state 9. Total Taxable Gross Receipts (sum of lines 1-8) Deductions 10. State and local sales and use taxes and federal excise taxes if included on line 9 11. Amounts paid to another telecommunications carrier for directory assistance originated by a caller in this state 12. Telecommunications service charges written off as uncollectible if included on line 9 13. North Dakota telecommunications gross receipts taxes paid by the subscriber if included on line 9 14. Amounts collected to preserve and advance universal service if included on line 9 15. Total Deductions (sum of lines 10-14) 16. Adjusted Gross Receipts (line 9 less line 15) 17. Tax rate (2.5 percent) .025 18. TAX ON AMOUNT ON LINE 16 (line 16 multiplied by line 17) The tax due on line 18 should not be remitted with this form. I declare under the penalties of N.D.C.C. § 12.1-11-02, which provides for a Class A misdemeanor for making a false statement in a governmental matter, that this return, including any accompanying schedules and statements, has been examined by me and to the best of my knowledge and belief is a true, correct, and complete return. Taxpayer Signature Date Title Contact person (please print or type) Contact telephone number 22008 Mail to: Office of State Tax Commissioner, PO BOX 5623, Bismarck ND 58506-5623 |
You will have an opportunity to protest this assessment to the State Board of Equalization on the second Tuesday in August. The hearing will be held in the Conference Room, Office of State Tax Commissioner, 8th Floor, State Capitol, 600 E. Boulevard Ave., Bismarck, ND 58505-0599. You or your representative may appear in person, or you may provide written testimony. In December, you will receive a tax statement from the State Tax Commissioner. The tax will be due January 1, 2022 and will be payable without interest until March 1, 2022. North Dakota Century Code (N.D.C.C.) ch. 57-34 requires each telecommunications carrier subject to gross receipts taxes under this chapter to file with the tax commissioner on or before May 1 of each year a report containing a statement of its gross receipts from retail sales of telecommunications service in this state during the preceding calendar year, amounts paid by the carrier on telecommunications service that is taxable under this chapter during the preceding calendar year in state and local sales and use taxes and federal excise taxes, amounts received from or paid to another telecommunications carrier for directory assistance originated by a caller in this state, and any other information as the tax commissioner may require. If the Tax Commissioner’s computation of the total tax differs from the amount computed by a telecommunications carrier, the Tax Commissioner shall give notice of the change by mail to that telecommunications carrier by July 15. The State Board of Equalization shall assess the tax after consideration of any contest presented. Taxes levied under this chapter are due and payable to the State Tax Commissioner on January 1, 2022 following the year in which the taxes were assessed. No tax statement will be issued for a tax liability of less than $5.00. In compliance with the Federal Privacy Act of 1974, Public Law 93-579, the disclosure of the individual’s social security number on this form is voluntary pursuant to North Dakota Century Code § 57-34-02. An individual’s social security number is used as an identification number by the Office of State Tax Commissioner for file control purposes and record keeping. If no social security number is provided, the Tax Commissioner will assign an identification number. |