N.D. Cent. Code § 57-39.4-33.2
57-39.4-33.2. (333) Use of specified digital products
57-39.4-33.2. (333) Use of specified digital products
A member state shall not include any product transferred electronically in its definition of
"tangible personal property". "Ancillary services", "computer software", and "telecommunication
services" are excluded from the phrase "products transferred electronically".