Section 82-A:11 – Books, Records, Papers and Other Documents.
82-A:11 Books, Records, Papers and Other Documents. – I. Every retailer maintaining a place of business in this state or required to file or actually filing in this state under this chapter and every taxpayer making direct tax payments to the department under this chapter shall keep books, records, papers and other documents which […]
Section 82-A:11-a – Examinations of Telephone Company Records; Enhanced 911 Charges.
82-A:11-a Examinations of Telephone Company Records; Enhanced 911 Charges. – For the purpose of administering and enforcing the provisions of this chapter and in order to assist the bureau of emergency communications, division of emergency services and communications, of the department of safety, in its administration of RSA 106-H:9, the department or any officer […]
Section 82-A:3 – Imposition of Tax; Intrastate Communications Services.
82-A:3 Imposition of Tax; Intrastate Communications Services. – A tax is imposed upon intrastate communications services furnished to a person in this state and purchased at retail from a retailer by such person, at the rate of 7 percent of the gross charge therefor. However, such tax is not imposed on any communications services […]
Section 82-A:4 – Imposition of Tax; Interstate Communications Services.
82-A:4 Imposition of Tax; Interstate Communications Services. – Except as provided in RSA 82-A:4-b, RSA 82-A:4-d, and RSA 82-A:4-e, a tax is imposed upon interstate communications services and private communications services furnished to a person in this state and purchased at retail from a retailer by such person, at the rate of 7 percent […]
Section 82-A:4-a – Computation of Tax; Coin-Operated Telephone Service.
82-A:4-a Computation of Tax; Coin-Operated Telephone Service. – If the tax imposed under this chapter is for coin-operated telephone service, the tax may be computed to the nearest multiple of $.05, except that, where the tax is midway between multiples of $.05, the next higher multiple shall apply. Source. 1997, 351:37, eff. July 1, […]
Section 82-A:4-b – Special Rules for Mobile Telecommunications Services.
82-A:4-b Special Rules for Mobile Telecommunications Services. – I. A tax is imposed on intrastate and interstate communication services that are mobile telecommunications services deemed to be provided by the taxpayer’s home service provider whose territorial limits encompass the taxpayer’s place of primary use, regardless of where the mobile telecommunication services originate, terminate, or […]
Section 82-A:4-c – Special Rules for Private Communications Services.
82-A:4-c Special Rules for Private Communications Services. – The gross charge for private communications services is apportioned to this state as follows: I. Service for a separate charge related to a taxpayer channel termination point is apportioned to this state if such customer channel termination point is located in this state. II. Service where […]
Section 82-A:4-d – Special Rules for VoIP Services.
82-A:4-d Special Rules for VoIP Services. – A tax is imposed on intrastate and interstate communications services that are VoIP services provided by a retailer to a person with a place of primary use in this state, regardless of where the VoIP services originate, terminate, or pass through. The tax shall be imposed on […]
Section 82-A:4-e – Special Rules for Prepaid Wireless Telecommunications Service.
82-A:4-e Special Rules for Prepaid Wireless Telecommunications Service. – I. A tax is imposed on each retail transaction in this state of intrastate and interstate communications services that are prepaid wireless telecommunications services. The tax shall be imposed on the gross charge at the rate specified in RSA 82-A:3 and 82-A:4. II. For purposes […]
Section 82-A:5 – Repealed by 2007, 263:79, eff. July 1, 2007.
82-A:5 Repealed by 2007, 263:79, eff. July 1, 2007. –