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 […]
82-A:10 Repealed by 1991, 163:43, XXXIV, eff. May 27, 1991. –
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 […]
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 […]
82-A:12 Repealed by 1991, 163:43, XXXV, eff. May 27, 1991. –
82-A:13 Repealed by 1991, 163:43, XXXVI, eff. May 27, 1991. –
82-A:14 Tax Sales. – The provisions of RSA 80:26 apply to the sale of land for the payment of taxes due under this chapter, and the state treasurer is authorized to purchase the land for the state. If the state purchases the land, the state treasurer shall certify the purchase to the governor, and […]
82-A:15 Administration; Rulemaking; Proceedings. – I. The commissioner shall collect the taxes imposed under this chapter and interest, additions to tax and penalties imposed, and pay over to the state treasurer the amount of funds collected under this chapter. II. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to: (a) The administration […]
82-A:16 Repealed by 1991, 163:43, XXXVIII, eff. May 27, 1991. –
82-A:16-a Confidentiality of Records. – Notwithstanding the provisions of RSA 21-J:14, the commissioner shall not be prohibited from providing tax information with respect to the tax imposed by this chapter to an officer or employee of the bureau of emergency communications, division of emergency services and communications, of the department of safety; provided, that […]
82-A:17 Severability. – If any provision of this chapter or the application thereof to any person or circumstance is held to be invalid, the invalidity shall not affect any other provision or the application of such provision to other persons or circumstances, and to this end the provisions of this chapter are severable. Source. […]
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 " […]
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 […]
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 […]
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, […]
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 […]
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 […]
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 […]
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 […]
82-A:5 Repealed by 2007, 263:79, eff. July 1, 2007. –
