New Hampshire Revised Statutes
Title V - Taxation
Title 82-A - Communications Services Tax

Section 82-A:1 - Statement of Purpose. - Source. 1990, 9:8. 2002, 219:1, eff. July 1, 2002. 2012,...

Section 82-A:2 - Definitions. - Source. 1990, 9:8; 101:2, 6. 1997, 351:35, 36. 2002, 219:2-4....

Section 82-A:3 - Imposition of Tax; Intrastate Communications Services. - Source. 1990, 9:8. 2001, 158:25. 2003, 319:39, eff. July 1,...

Section 82-A:4 - Imposition of Tax; Interstate Communications Services. - Source. 1990, 9:8; 101:3. 2001, 158:26. 2002, 219:5. 2003, 319:39....

Section 82-A:4-a - Computation of Tax; Coin-Operated Telephone Service. - Source. 1997, 351:37, eff. July 1, 1997.

Section 82-A:4-b - Special Rules for Mobile Telecommunications Services. - Source. 2002, 219:6, eff. July 1, 2002.

Section 82-A:4-c - Special Rules for Private Communications Services. - Source. 2004, 111:6, eff. July 1, 2004.

Section 82-A:4-d - Special Rules for VoIP Services. - Source. 2019, 346:257, eff. Jan. 1, 2020.

Section 82-A:4-e - Special Rules for Prepaid Wireless Telecommunications Service. - Source. 2019, 346:257, eff. Jan. 1, 2020.

Section 82-A:6 - Collection of Tax. - Source. 1990, 9:8, eff. April 1, 1990.

Section 82-A:7 - Tax Returns by Retailer; Estimated Payments and Extensions. - Source. 1990, 9:8; 101:4.

Section 82-A:8 - Tax Returns by Taxpayer. - Source. 1990, 9:8, eff. April 1, 1990.

Section 82-A:9 - Resale Number. - Source. 1990, 9:8, eff. April 1, 1990.

Section 82-A:11 - Books, Records, Papers and Other Documents. - Source. 1990, 9:8, eff. April 1, 1990.

Section 82-A:11-a - Examinations of Telephone Company Records; Enhanced 911 Charges. - Source. 2005, 251:2. 2008, 361:14, eff. July 11, 2008.

Section 82-A:14 - Tax Sales. - Source. 1990, 9:8. 1991, 163:37, eff. May 27, 1991.

Section 82-A:15 - Administration; Rulemaking; Proceedings. - Source. 1990, 9:8. 1991, 163:43, XXXVII; 362:4. 2005, 251:3, eff....

Section 82-A:16-a - Confidentiality of Records. - Source. 2005, 251:4. 2008, 361:14, eff. July 11, 2008.

Section 82-A:17 - Severability. - Source. 1990, 9:8, eff. April 1, 1990.