Does North Dakota tax electronically delivered reports?

It is unsettled. Compiled information sold broadly is treated like tangible property, but electronically delivered items are exempt. Reports on the customer's own data are nontaxable data processing.

This page is for informational purposes only and is not tax, legal, or accounting advice. Consult a qualified tax professional before making compliance decisions. Full disclaimer

Are information services taxable in North Dakota?

Unsettled

Unclear, and AgentTax collects tax to be safe. North Dakota treats computer-compiled information sold broadly as tangible property, but it also exempts items delivered electronically. The law points both ways, leaning exempt, and AgentTax holds the taxable answer while the question is open.

Short answer	Treated as taxable (conservative)
Authority	N.D. Admin. Code 81-04.1-03-11(6)-(8); ND Computers Guideline #21825; N.D.C.C. 57-39.2-04(54)
Last reviewed	2026-09-30

Why

N.D. Admin. Code 81-04.1-03-11(6)(e) and Computers Guideline #21825 treat computer-compiled information sold to many buyers in substantially the same form as tangible personal property, which is taxable.

N.D.C.C. 57-39.2-04(54) exempts items delivered electronically, with a carve-out only for software. Electronically delivered information therefore has a reasonable argument for exemption, and the better reading leans that way.

Because the authorities conflict, AgentTax collects on information services in North Dakota and discloses why. Over-collecting can be refunded; under-collecting cannot be recovered from the buyer later.

Business vs. consumer buyers

AgentTax applies the same answer to business and consumer buyers here. Only a few states change the answer by buyer: Iowa and Washington exempt some business purchases by statute, and Maryland and Ohio split the rate or taxability by use.

Where the line is

Reports built from the customer's own data are nontaxable data processing, not an information product.

How AgentTax classifies information services

Selling access to compiled information: databases, research products, reports and data feeds the seller assembles and furnishes to many customers. AgentTax routes AI research work to its information service category.

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Frequently asked questions

Does North Dakota tax electronically delivered reports?: It is unsettled. Compiled information sold broadly is treated like tangible property, but electronically delivered items are exempt. Reports on the customer's own data are nontaxable data processing.

Sources

N.D. Admin. Code 81-04.1-03-11(6)-(8)
ND Computers Guideline #21825
N.D.C.C. 57-39.2-04(54)

This page is for informational purposes only and is not tax, legal, or accounting advice. It reflects AgentTax's current interpretation of evolving law, which can change. Consult a qualified tax professional before making compliance decisions. Positions on this page come from the AgentTax tax policy registry (v1.24.0); see our methodology.