New Hampshire Statutes

Table of Contents

82-A: COMMUNICATIONS SERVICES TAX

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Section: 82-A:5 Repealed by 2007, 263:79, eff.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Section: 82-A:10 Repealed by 1991, 163:43, XXXIV, eff.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Section: 82-A:12 Repealed by 1991, 163:43, XXXV, eff.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Section: 82-A:13 Repealed by 1991, 163:43, XXXVI, eff.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Section: 82-A:16 Repealed by 1991, 163:43, XXXVIII, eff.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.