Title V, Taxation

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, relati…

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 communica…

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 chap…

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 reve…

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 to the exten…

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 of…

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.

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…

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. Ser…

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 the …

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 o…

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 chapt…

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) The address of his princi…

I. When a taxpayer does not pay the tax imposed by this chapter to a retailer, such taxpayer shall file a return with the department and pay the tax upon that portion of gross charges so paid to the retailer during the preceding calendar month by the fifteenth day of the month fo…

I. If a person who provides communications services in this state claims to be a reseller of such services, such person shall apply to the department for a resale number. Such applicant shall state facts which will show the department why such applicant is not liable for tax unde…