Source. 1990, 9:8; 101:2, 6. 1997, 351:35, 36. 2002, 219:2-4. 2004, 111:1-4. 2005, 190:1, eff. July 1, 2005. 2012, 279:5-7, eff. June 21, 2012. 2019, 346:253-255, eff. Jan. 1, 2020.
Structure New Hampshire Revised Statutes
New Hampshire Revised Statutes
Title 82-A - Communications Services Tax
Section 82-A:1 - Statement of Purpose.
Section 82-A:3 - Imposition of Tax; Intrastate Communications Services.
Section 82-A:4 - Imposition of Tax; Interstate Communications Services.
Section 82-A:4-a - Computation of Tax; Coin-Operated Telephone Service.
Section 82-A:4-b - Special Rules for Mobile Telecommunications Services.
Section 82-A:4-c - Special Rules for Private Communications Services.
Section 82-A:4-d - Special Rules for VoIP Services.
Section 82-A:4-e - Special Rules for Prepaid Wireless Telecommunications Service.
Section 82-A:6 - Collection of Tax.
Section 82-A:7 - Tax Returns by Retailer; Estimated Payments and Extensions.
Section 82-A:8 - Tax Returns by Taxpayer.
Section 82-A:9 - Resale Number.
Section 82-A:11 - Books, Records, Papers and Other Documents.
Section 82-A:11-a - Examinations of Telephone Company Records; Enhanced 911 Charges.
Section 82-A:15 - Administration; Rulemaking; Proceedings.