Communications Services Tax

  1. Law
  2. New Hampshire Revised Statutes
  3. Taxation
  4. Communications Services Tax

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Section
82-A:1

Statement of Purpose.

Section
82-A:2

Definitions.

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:5

Repealed by 2007, 263:79, eff. July 1, 2007.

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:10

Repealed by 1991, 163:43, XXXIV, eff. May 27, 1991.

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:12

Repealed by 1991, 163:43, XXXV, eff. May 27, 1991.

Section
82-A:13

Repealed by 1991, 163:43, XXXVI, eff. May 27, 1991.

Section
82-A:14

Tax Sales.

Section
82-A:15

Administration; Rulemaking; Proceedings.

Section
82-A:16

Repealed by 1991, 163:43, XXXVIII, eff. May 27, 1991.

Section
82-A:16-a

Confidentiality of Records.

Section
82-A:17

Severability.