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    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
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    66                                                                                                                                                           66



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     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



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        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.






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