Section 82-A:6 – Collection of Tax.
82-A:6 Collection of Tax. – The tax imposed under this chapter shall be collected from the taxpayer by a retailer maintaining a place of business in this state or having taxable sales in excess of $10,000 and remitted to the department pursuant to this section. The tax required to be collected by this chapter […]
Section 82-A:7 – Tax Returns by Retailer; Estimated Payments and Extensions.
82-A:7 Tax Returns by Retailer; Estimated Payments and Extensions. – I. Except as provided hereinafter in this section, on or before the fifteenth day of each month each retailer maintaining a place of business in this state shall make a return to the department for the preceding calendar month, stating: (a) His name; (b) […]
Section 82-A:1 – Statement of Purpose.
82-A:1 Statement of Purpose. – It is the intent of the general court to impose a tax on those who use 2-way communications services and to source mobile telecommunications services to the place of primary use. It is also the intent of the general court that Internet access service shall not be subject to […]
Section 82-A:2 – Definitions.
82-A:2 Definitions. – As used in this chapter, unless the context clearly requires otherwise: I. "Amount paid" means the amount charged to the taxpayer’s service address in this state regardless of where such amount is billed or paid. II. "Commissioner" means the commissioner of the department of revenue administration. III. " Communications services " […]