Tangible personal property used to construct or expand telecommunications service infrastructure in North Dakota is exempt form sales and use tax, effective July 1, 2009, through June 30, 2011. To be exempt, the tangible personal property must be incorporated into telecommunications service infrastructure owned by a telecommunications company. To qualify for the exemption at the time of purchase, a telecommunications company must receive a certificate from the North Dakota State Tax Commissioner stating that the property qualifies for the exemption. If a certificate is not received before the purchase or the purchase is made by a contractor, subcontractor, or builder, the telecommunications company must apply to the commissioner for a refund of sales and use taxes paid for which the exemption is claimed. In addition, definitions for “telecommunications company” and “telecommunications service” have been updated. (S.B. 2040, Laws 2009)