North Dakota Century Code Title 51. Sales and Exchanges § 51-22-01. Definitions

1. “Business entity” means a sole proprietorship, partnership, corporation, limited liability company, association, or other group, however organized and whether or not organized to operate at a profit, doing business in this state.

2. “Data processing services” means any systematic sequence of operations, including but not limited to bookkeeping functions, inventory control, storage, or manipulation and retrieval of management or personnel information, performed upon data by electronic devices which perform logical, arithmetic, and memory functions by the manipulation of electronic or magnetic impulses. The term does not include operations performed by telecommunication devices.

3. “Individual” means a natural person.

4. “Person” means any natural person, corporation, limited liability company, partnership, firm, association, or governmental entity.

5. “Record” means any item, collection, or grouping of information about an individual or business entity.