78-D:1 Findings and Purpose. – The general court finds: I. Numerous states impose a sales tax on goods and services purchased by customers within their boundaries, and also impose an excise known as a "use tax" on use, storage, or consumption of goods and services purchased by their residents from a business located out […]
78-D:2 Qualifying Foreign Sales and Use Tax Statute. – I. In this section: (a) " Adequate physical presence " means the presence of stores, offices, or other tangible locations within the foreign state at which the retailer or its affiliates engage in business within the foreign state through the activities of owners, officers, directors, […]
78-D:3 Severability. – If any provision of this chapter or the application thereof to any person or circumstances is held invalid, such invalidity shall not affect other provisions or applications of the chapter which can be given effect without the invalid provision or application, and to this end the provisions of this chapter are […]
