North Dakota Century Code Title 57. Taxation § 57-38.1-01. Definitions

1. “Business income” means income arising from transactions and activity in the regular course of the taxpayer's trade or business and includes income from tangible and intangible property if the acquisition, management, and disposition of the property constitute integral parts of the taxpayer's regular trade or business operations.

2. “Commercial domicile” means the principal place from which the trade or business of the taxpayer is directed or managed.

3. “Compensation” means wages, salaries, commissions, and any other form of remuneration paid to employees for personal services.

4. “Nonbusiness income” means all income other than business income.

5. “Public utility” means any business entity which owns or operates for public use any plant, equipment, property, franchise, or license for the transmission of communications, transportation of goods or persons, or the production, storage, transmission, sale, delivery, or furnishing of electricity, water, steam, oil, oil products, or gas.

6. “Sales” means all gross receipts of the taxpayer not allocated under sections 57-38.1-04 through 57-38.1-08.

7. “State” means any state of the United States, the District of Columbia, the Commonwealth of Puerto Rico, any territory or possession of the United States, and any foreign country or political subdivision thereof.