§2551. Definitions As used in this chapter, unless the context otherwise indicates, the following terms have the following meanings. [PL 2003, c. 673, Pt. V, §25 (NEW); PL 2003, c. 673, Pt. V, §29 (AFF).] 1. Audio media; audio equipment. “Audio media” means prerecorded magnetic tapes used for noncommercial playback of sound on audio […]
§2552. Tax imposed 1. Rate. Effective January 1, 2016, a tax at the rate of 6% is imposed on the value of the following services sold in this State: A. Cable and satellite television or radio services; [PL 2015, c. 267, Pt. TTTT, §3 (AMD); PL 2015, c. 267, Pt. TTTT, §9 (AFF).] […]
§2553. Registration of service providers 1. Persons required to register; certificates; display. Every person subject to the tax imposed by this chapter shall register as a service provider with the assessor by submitting an application on a form prescribed and furnished by the assessor. The assessor shall issue a service provider tax registration certificate to […]
§2554. Return and payment of tax 1. Monthly report required. Every person subject to the tax imposed by this chapter shall file with the assessor, on or before the 15th day of each month, a return made under the penalties of perjury on a form prescribed by the assessor. The return must report the total […]
§2555-A. Refund or credit to customer A service provider tax that has been erroneously or illegally computed by a service provider and included on a customer’s bill must be refunded or credited to the customer by the service provider. [PL 2017, c. 257, §4 (NEW).] SECTION HISTORY PL 2017, c. 257, §4 (NEW).
§2555. Overpayments; refunds If the assessor determines, upon written application by a taxpayer or during the course of an audit, that any tax has been paid more than once or has been erroneously or illegally computed, the assessor shall certify to the State Controller the amount paid in excess of that legally due and that […]
§2556. Sourcing rules for mobile telecommunications services 1. Sourcing rule; identifying place of primary use. Mobile telecommunications services provided to a customer whose place of primary use is located in this State, the charges for which are billed by or for the customer’s home service provider, are deemed to be provided at the customer’s place […]
§2557. Exemptions The tax imposed by this chapter does not apply in connection with: [PL 2003, c. 673, Pt. V, §25 (NEW); PL 2003, c. 673, Pt. V, §29 (AFF).] 1. Exemptions by constitutional provisions. Sales that this State is prohibited from taxing under the constitution or laws of the United States or under […]
§2558. Requirement to file amended return 1. Amended return required. A person subject to the tax imposed by this chapter must file an amended return whenever an agency of the State, other than the Bureau of Revenue Services, or of the United States makes an audit finding that changes or corrects any item affecting the […]
§2559. Application of revenues Revenues derived by the tax imposed by this chapter must be credited to a General Fund suspense account. On or before the last day of each month, the State Controller shall transfer a percentage of the revenues received by the State Tax Assessor during the preceding month pursuant to the tax […]
§2560. Exempt activities A tax exemption provided by section 2557 to a person based upon its charitable, nonprofit or other public purposes applies only if the service purchased is intended to be used by the person primarily in the activity identified by the particular exemption. A tax exemption provided by section 2557 to a person […]
