CHAPTER
Rev 1600 COMMUNICATIONS SERVICES TAX
REVISION NOTE:
Document #13553, effective 2-7-23, adopted,
repealed, readopted, or readopted with amendments all the rules in Chapter Rev
1600 on the communications services tax.
This required some renumbering of existing rules in Part Rev 1601 and
Part Rev 1612 as noted in the source notes.
Document #13553 adopted Rev 1601.02 defining agent and repealed Rev
1601.10 defining initial cell site and Rev 1612.04 titled Form DP-137, Application
for 31-day Extension of Time to File Communications Service Tax Return. Document #13553 replaces all prior filings
affecting Chapter Rev 1600.
Prior filings
affecting the repealed Rev 1601.10 included the following documents:
#6336, eff 9-24-96
#8178,
eff 9-24-04 (from Rev 1601.09)
#10213,
eff 10-24-12
Prior filings affecting the repealed Rev
1612.04 included the following documents:
#6336, eff 9-24-96
#8178, eff 9-24-04 (from Rev
1611.05)
#10213, eff 10-24-12
Renumbered by #13002 (formerly
Rev 1611.04)
The rules which were last filed in
Document #10213, effective 10-24-12, did not expire on 10-24-22 but were extended
pursuant to RSA 541-A:14-a until Document #13553 was effective 2-7-23.
PART Rev 1601 DEFINITIONS
Rev 1601.01 Agency means any:
(a)
Legislative body;
(b)
Department;
(c)
Commission;
(d)
Board;
(e)
Institution;
(f)
Bureau; or
(g)
Other entity under the authority of the state or federal government, and
not otherwise specifically excluded by law as a state or federal entity.
Source. #4799, Interim, eff 8-22-90, exp. 6-1-90; ss
by #4954, eff 10-16-90; ss by #6336, eff 9-24-96; ss by #8178, eff 9-24-04; ss
by #10213, eff 10-24-12; ss by #13553, eff 2-7-23
Rev 1601.02 Agent means a person who has the authority
to act on behalf of another person, or a person who could be reasonably
inferred by others to represent another person.
Source. #13553, eff 2-7-23
Rev 1601.03 Channel means a frequency band of sufficient
width for communications services.
Source. #6336,
eff 9-24-96; ss and moved by #8178, eff 9-24-04 (from Rev 1601.03); ss by
#10213, eff 10-24-12; ss by #13553, eff 2-7-23 (formerly Rev 1601.02) (see
Revision Note at chapter heading for Rev 1600)
Source. #6336, eff 9-24-96; ss and moved by #8178,
eff 9-24-04 (from Rev 1601.04); ss by #10213, eff 10-24-12; ss by #13553, eff
2-7-23 (formerly Rev 1601.03) (see Revision Note at chapter heading for Rev
1600)
Rev 1601.05 Communications services means
communications services as defined in RSA 82-A:2, III.
Source. #4799, Interim, eff 8-22-90, exp. 6-1-90; ss
by #4954, eff 10-16-90; ss by #6336, eff 9-24-96; ss by #8178, eff 9-24-04; ss
by #10213, eff 10-24-12; ss by #13553, eff 2-7-23 (formerly Rev 1601.04) (see
Revision Note at chapter heading for Rev 1600)
Rev 1601.06 Dial around call means the long-distance
call which is made from a payphone where the caller uses a carrier other than
the payphones presubscribed long distance carrier.
Source. #4799, Interim, eff 8-22-90, exp. 6-1-90; ss
by #4954, eff 10-16-90; ss by #6336, eff 9-24-96; ss by #8178, eff 9-24-04; ss
by #10213, eff 10-24-12 (from Rev 1601.04); ss by #13553,
eff 2-7-23 (formerly Rev 1601.05) (see Revision Note at chapter heading for Rev
1600)
Rev 1601.07 Department means the New Hampshire department
of revenue administration.
Source. #4799, Interim, eff 8-22-90, exp. 6-1-90; ss
by #4954, eff 10-16-90; ss by #6336, eff 9-24-96; ss by #8178, eff 9-24-04; ss
by #10213, eff 10-24-12; ss by #13553, eff 2-7-23 (formerly
Rev 1601.06) (see Revision Note at chapter heading for Rev 1600)
Rev 1601.08 Default compensation means the per call
amount set by the Federal Communications Commission to be paid to a pay phone
service provider to cover the costs of an access-code call or a toll-free
subscriber call in the absence of a negotiated agreement between the pay phone
service provider and the carrier handling the call.
Source. #4799, Interim, eff 8-22-90, exp. 6-1-90; ss
by #4954, eff 10-16-90; ss by #6336, eff 9-24-96; ss by #8178, eff 9-24-04; ss
by #10213, eff 10-24-12 (from Rev 1601.05); ss by #13553, eff
2-7-23 (formerly Rev 1601.07) (see Revision Note at chapter heading for Rev
1600)
Rev 1601.09 Disaggregated means a charge which is separately
identified, at a minimum on a semiannual basis, from all other charges whether
or not it is included on the same billing statement.
Source. #4799, Interim, eff 8-22-90, exp. 6-1-90; ss
by #4954, eff 10-16-90; ss by #6336, eff 9-24-96; ss by #8178, eff 9-24-04; ss
by #10213, eff 10-24-12 (from Rev 1601.06); ss by #13553, eff
2-7-23 (formerly Rev 1601.08) (see Revision Note at chapter heading for Rev
1600)
Rev 1601.10 Gross charge means gross charge as defined
in RSA 82-A:2, V.
Source. #4799, Interim, eff 8-22-90, exp. 6-1-90; ss
by #4954, eff 10-16-90; ss by #6336, eff 9-24-96; ss by #8178, eff 9-24-04; ss
by #10213, eff 10-24-12; ss by #13553, eff 2-7-23 (formerly
Rev 1601.09) (see Revision Note at chapter heading for Rev 1600)
Rev 1601.11 Paid calling service means paid calling
service as defined in RSA 82-A:2, XXIII, and includes prepaid phone calls.
Source. #4799, Interim, eff 8-22-90, exp. 6-1-90; ss
by #4954, eff 10-16-90; ss by #6336, eff 9-24-96; ss and moved by #8178, eff
9-24-04 (from Rev 1601.10); ss by #10213, eff 10-24-12 (from Rev 1601.09); ss
by #13553, eff 2-7-23 (formerly Rev 1601.10) (see Revision Note at chapter
heading for Rev 1600)
Rev 1601.12 Personal communications services means a
form of wireless service for the transport or transmission of voice, advanced
messaging, such as portable 2-way messaging, and data.
Source. #6336, eff 9-24-96; ss and moved by #8178,
eff 9-24-04 (from Rev 1601.11); ss by #10213, eff 10-24-12 (from Rev 1601.10); ss
by #13553, eff 2-7-23 (see Revision Note at chapter heading for Revenue 1600)
Rev 1601.13
Place of primary use means place of primary use as defined in RSA 82-A:2,
XXI.
Source. #6336, eff 9-24-96; ss and moved by #8178,
eff 9-24-04 (from Rev 1601.12); ss by #10213, eff 10-24-12; ss by #13553, eff
2-7-23 (see Revision Note at chapter heading for Revenue 1600)
Rev 1601.14 Political subdivision means any:
(a)
County;
(b)
City;
(c)
Town;
(d)
School district;
(e)
Village district;
(f)
School administrative unit;
(g)
Conservation district;
(h)
Refuse disposal district; or
(i)
Other body corporate and politic created by the legislature as a
political subdivision.
Source. #4799, Interim, eff 8-22-90, exp. 6-1-90; ss
by #4954, eff 10-16-90; ss by #6336, eff 9-24-96; ss and moved by #8178, eff
9-24-04 (from Rev 1601.13); ss by #10213, eff 10-24-12 (from Rev 1601.11); ss
by #13553, eff 2-7-23 (see Revision Note at chapter heading for Revenue 1600)
Rev 1601.15 Prepaid wireless
telecommunications service means prepaid wireless telecommunications service
as defined in RSA 82-A:2, XXVII.
Source. #13002, eff 3-17-20;
ss by #13553, eff 2-7-23 (see Revision Note at chapter heading for Rev 1600)
Rev 1601.16 Private communications service means
private communications service as defined in RSA 82-A:2, XXIV.
Source. #4799, Interim, eff 8-22-90, exp. 6-1-90; ss
by #4954, eff 10-16-90; ss by #6336, eff 9-24-96; ss and moved by #8178, eff
9-24-04 (from Rev 1601.14); ss by #10213, eff 10-24-12;
renumbered by #13002 (formerly Rev 1601.15); ss by #13553, eff 2-7-23 (see Revision
Note at chapter heading for Rev 1600)
Rev 1601.17 Private line service means the communications
service furnished to a customer and billed on or before December 31, 2004,
which entitles the customer to:
(a)
Exclusive use of any communication channel or groups of channels; or
(b)
The use of an intercommunication system for the customers stations.
Source. #4799, Interim, eff 8-22-90, exp. 6-1-90; ss
by #4954, eff 10-16-90; ss by #6336, eff 9-24-96; ss and moved by #8178, eff
9-24-04 (from Rev 1601.15); ss by #10213, eff 10-24-12 (from Rev 1601.14); renumbered
by #13002 (formerly Rev 1601.16); ss by #13553, eff
2-7-23 (see Revision Note at chapter heading for Rev 1600)
Rev 1601.18 Reseller means any person who purchases
communications services for use as a component part of the service provided by
the reseller to the ultimate retail consumer who originates or terminates the
taxable communications services.
Source. #4799, Interim, eff 8-22-90, exp. 6-1-90; ss
by #4954, eff 10-16-90; ss by #6336, eff 9-24-96; ss by #8178, eff 9-24-04; ss
by #10213, eff 10-24-12 (from Rev 1601.15); renumbered by #13002 (formerly Rev
1601.17); ss by #13553, eff 2-7-23 (see Revision
Note at chapter heading for Rev 1600)
Source. #8178, eff 9-24-04; ss by #10213, eff
10-24-12 (from Rev 1601.16); renumbered by #13002 (formerly Rev 1601.18); ss by #13553, eff 2-7-23 (see Revision Note
at chapter heading for Rev 1600)
Rev 1601.20 Retailers means:
(a)
All persons, whether natural, corporate or otherwise, who engage in the
business of making sales of communications services at retail, such as, but not
limited to:
(1) Telephone services;
(2) Telegraph services;
(3) Mobile telecommunications services;
(4) Paging services;
(5) Facsimile transmission services;
(6) Party line services;
(7) Personal communications services;
(8) Prepaid wireless telecommunications services;
or
(9) Voice over Internet
protocol (VoIP) services;
(b) Hotels, motels, inns, bed and
breakfast facilities, colleges, and other businesses who sell telecommunication
services to guests, students, or other persons at retail; and
(c)
For purposes of prepaid wireless telecommunications services, to have the
same meaning as seller, defined below.
Source. #10213, eff 10-24-12 (from Rev 1601.17); ss
by #13002 (formerly Rev 1601.19); ss by #13553, eff
2-7-23 (see Revision Note at chapter heading for Rev 1600)
Rev 1601.21 Retail transaction means retail
transaction as defined in RSA 82-A:2, XXVIII.
Source. #13002, eff 3-17-20; ss
by #13553, eff 2-7-23 (see Revision Note at chapter heading for Rev 1600)
Rev 1601.22 Seller means seller as defined in RSA
82-A:2, XXIX.
Source. #13002, eff 3-17-20; ss by #13553, eff 2-7-23 (see
Revision Note at chapter heading for Rev 1600)
Rev 1601.23 Taxing jurisdiction means any state, the
District of Columbia, any territory or possession of the United States, or any
political subdivision within the territorial limits of the United States that
has the authority to impose a tax, charge, or fee.
Source. #10213, eff 10-24-12 (from Rev 1601.18); renumbered
by #13002 (formerly Rev 1601.20); ss by #13553, eff
2-7-23 (see Revision Note at chapter heading for Rev 1600)
Source. #13002, eff 3-17-20;
ss by #13553, eff 2-7-23 (see Revision Note at chapter heading for Rev 1600)
PART Rev 1602 CALCULATION OF GROSS CHARGE
Rev 1602.01 Charges Directly Related or Necessary to
Communications Services.
(a)
All amounts charged by a retailer for services used by customers in
connection with the origination or reception of communications services shall
be included in the amount of the gross charge, unless otherwise specified in
these rules.
(b)
Hotels, motels, inns, bed and breakfast facilities, colleges, or other
similar organizations reselling communications services to their guests or
students shall not be required to collect the tax on such sales provided:
(1) The fee charged, other than the cost of the
communications services from the initial retailer, shall be one dollar or less
for the use of the equipment; and
(2) The cost of the communications services from
the initial retailer shall not be increased in amount but merely passed on to
the consumer by the reseller.
Source. #4799, Interim, eff 8-22-90, exp. 6-1-90; ss
by #4954, eff 10-16-90; ss by #6336, eff 9-24-96; ss by #8178, eff 9-24-04; ss
by #10213, eff 10-24-12; ss by #13553, eff 2-7-23 (see
Revision Note at chapter heading for Rev 1600)
Rev 1602.02 Disaggregated Charges.
(a)
Services provided by a retailer to a customer shall not be included in
the gross charge when:
(1) They are not necessary for, or directly
related, to the provision of communications services;
(2) They are identified as separate services to
the customer; and
(3) The cost for such services are disaggregated.
(b) Disaggregated services shall include, but not
be limited to the following:
(1) Directory advertising;
(2) Consulting services;
(3) Billing and collection revenue; and
(4) Non-communication products.
Source. #4799, Interim, eff 8-22-90, exp. 6-1-90; ss
by #4954, eff 10-16-90; ss by #6336, eff 9-24-96; ss by #8178, eff 9-24-04; ss
by #10213, eff 10-24-12; ss by #13553, eff 2-7-23 (see
Revision Note at chapter heading for Rev 1600)
Rev 1602.03 Charges for Customer Equipment.
(a)
Charges for customer equipment which are aggregated with a billing for
communications services shall be included within the gross charge.
(b)
The charge for the equipment provided or sold by a retailer and the
associated installation charges shall not be included within the gross charge
when:
(1) The equipment, including installation
charges, is separately identified on the customers invoice; and
(2) The charge for the use, rental, purchase, and
installation of the equipment is separately stated on the customers invoice.
(c)
Equipment, referred to in (b), above, shall include:
(1) Telephone instruments, accessories, and station
sets;
(2) Dialers and modems;
(3) Private branch exchanges;
(4) Inside wiring;
(5) Facsimile machines;
(6) Pagers; and
(7) Non-electronic items such as, but not limited
to:
a. Documentation manuals; and
b. Furniture.
Source. #4799, Interim, eff 8-22-90, exp. 6-1-90; ss
by #4954, eff 10-16-90; ss by #6336, eff 9-24-96; ss by #8178, eff 9-24-04; ss
by #10213, eff 10-24-12; ss by #13553, eff 2-7-23 (see Revision
Note at chapter heading for Rev 1600)
Rev 1602.04 Charges for Additional Services.
(a)
Charges for additional services provided to customers by a retailer of
communications services, and aggregated with the billing for communications
services, shall be included within the gross charge.
(b)
Charges for the transmission of data by a retailer shall be included in
the gross charge.
(c)
The gross charge shall not include the cost of providing service for:
(1) Automated data storage;
(2) Data retrieval and processing services;
(3) The use of computer time; or
(4) The use of other equipment.
(d)
The gross charge shall include the following additional services:
(1) Unlisted or unpublished telephone numbers;
(2) Operator assistance;
(3) Directory information;
(4) Call-waiting;
(5) Call-forwarding;
(6) Burglar alarm services;
(7) Answering services;
(8) Time or weather services;
(9) Dial-a-prayer services;
(10) Gab line or party line services; and
(11) Services providing public announcement or
entertainment information.
(e)
Premium services such as a 900 number shall be subject to tax for the
entire amount unless the charges on the consumers invoice provide a separate
charge for:
(1) The cost for the communications services; and
(2) The cost for the specific service or product
purchased.
(f)
Premium services where the charges are separately stated to the consumer
shall be subject to tax on the charge for the communications services.
Source. #4799, Interim, eff 8-22-90, exp. 6-1-90; ss
by #4954, eff 10-16-90; ss by #6336, eff 9-24-96; ss by #8178, eff 9-24-04; ss
by #10213, eff 10-24-12; ss by #13553,
eff 2-7-23 (see Revision Note at chapter heading for Rev 1600)
Rev 1602.05 Paid Calling Service.
(a)
Communications services provided by retailers through the use of a paid
calling service shall be subject to tax on the gross charge when the
origination point of the telecommunication signal is first identified in New
Hampshire.
(b)
Retailers shall include the amount of tax due from paid calling services
during a calendar month in their communications services retailer tax return
for the applicable period.
Source. #6336, eff 9-24-96; ss by #8178, eff 9-24-04;
ss by #10213, eff 10-24-12 (from Rev 1602.06); ss by #13553,
eff 2-7-23 (see Revision Note at chapter heading for Rev 1600)
Rev 1602.06 Coin Operated Telephone Service.
(a)
Retailers shall impose the tax on a customer by one of the following
methods:
(1) Using the statutory rate of 7% of the total
charge for the call;
(2) Using the nearest positive multiple of $.05;
or
(3) Including the tax in the individual charge to
the customer.
(b)
When the retailer selects the nearest positive multiple method in (a)(2)
above:
(1) A zero amount shall not be a positive
multiple of $.05; and
(2) The minimum amount of tax for a call shall be
$.05.
(c)
When the retailer selects to include the tax in the individual charge to
the consumer in (a)(3) above, the retailer shall multiply the gross receipts by
a tax rate of 6.54% to determine the tax portion of the combined amount.
Source. #6693, eff 2-24-98; ss by #8178, eff 9-24-04;
ss by #10213, eff 10-24-12 (from Rev 1602.07); ss by #13553,
eff 2-7-23 (see Revision Note at chapter heading for Rev 1600)
Rev 1602.07 Dial Around Calls. All charges by a retailer for the per-call dial
around default compensation amount shall be included in the gross charge.
Source. #8178, eff 9-24-04 (from Rev 1602.07); ss by
#10213, eff 10-24-12 (from Rev 1602.08); ss by #13553, eff
2-7-23 (see Revision Note at chapter heading for Rev 1600)
PART Rev 1603 RESPONSIBILITY FOR ACCOUNTING FOR TAXES
COLLECTED
Rev 1603.01 Agent Liability.
(a)
A retailers agent shall be liable for the tax it retains when it:
(1) Bills customers for long distance or local
services including the tax applicable for such services on behalf of:
a. A long distance carrier;
b. An inter-exchange carrier;
c. An alternative operator service; or
d. Any other party; and
(2) Remits a part of the tax collections to its
principal.
(b)
When an agent remits part or all of the tax funds collected to its
principal, the agent shall:
(1) Retain all data relating to the billing,
collection, and remittance of tax such as, but not limited to:
a. Customer invoices;
b. Journals;
c. General ledgers; or
d. Other financial records of the agent used in
recording the transactions; and
(2) Provide such data to the department and its
principal upon request by the department.
(c)
The data shall be retained for a period of 3 years from the due date of
the return unless notified by the principal or the department that the
retention of the data is required for a longer period of time.
Source. #4799, Interim, eff 8-22-90, exp. 6-1-90; ss
by #4954, eff 10-16-90; ss by #6336, eff 9-24-96; ss by #8178, eff 9-24-04; ss
by #10213, eff 10-24-12; ss by #13553, eff 2-7-23 (see
Revision Note at chapter heading for Rev 1600)
PART Rev 1604 MOBILE, TELECOMMUNICATIONS
Rev 1604.01 Sourcing Gross Charges for Mobile
Telecommunications.
(a)
Gross charges for intrastate and interstate mobile telecommunications
services which are deemed provided by the customers home service provider, as
defined in RSA 82-A:2, XVIII, shall be sourced to the customers place of
primary use.
(b)
The communications services tax shall be imposed on gross charges for intrastate
and interstate mobile telecommunication services which have been deemed to be
provided by the customers home service provider and sourced to the customers
place of primary use within New Hampshire.
(c)
Exceptions to (b), above, shall include:
(1) Gross charges to a customer whose place of
primary use is outside of New Hampshire;
(2) Gross charges for paid calling services and
air-ground radio telephone service;
(3) Any mobile telecommunications services which
are precluded from inclusion in gross charges by federal law; and
(4) Any local tax or 911 surcharge.
Source. #8178, eff 9-24-04; ss by #10213, eff
10-24-12; ss by #13553, eff 2-7-23 (see Revision Note
at chapter heading for Rev 1600)
Rev 1604.02 Use of
Enhanced Zip Code.
(a)
Home service providers shall employ the enhanced zip code, as defined in
RSA 82-A:2, XVII, to assign each customer a place of primary use.
(b)
If the enhanced zip code overlaps boundaries of taxing jurisdictions,
the home service provider shall designate one specific jurisdiction within the
overlapping boundaries for use in taxing.
(c)
A home service provider shall not be liable for the tax on improperly
sourced charges if the provider shall show it exercised due diligence by:
(1) Implementing and maintaining internal
controls to promptly correct erroneous assignments of street addresses to
taxing jurisdictions; and
(2) Using all obtainable data pertaining to changes
in jurisdictional boundaries that materially affect the accuracy of the
database.
Source. #8178, eff 9-24-04; ss by #10213, eff
10-24-12; ss by #13553, eff 2-7-23 (see Revision
Note at chapter heading for Rev 1600)
Rev 1604.03 Maintenance of Primary Use Address.
(a)
If the department notifies the home service provider to change the place
of primary use on a prospective basis, the home service provider shall collect
communications services taxes in accordance with the new place of primary use
from the date notice is issued.
(b)
The home service provider shall provide proof that it selected the
correct taxing jurisdiction for any address that the department noticed in (a)
above.
Source. #4799, Interim, eff 8-22-90, exp. 6-1-90; ss
by #4954, eff 10-16-90; ss by #6336, eff 9-24-96; ss by #8178, eff 9-24-04; ss
by #10213, eff 10-24-12; ss by #13553, eff 2-7-23 (see Revision
Note at chapter heading for Rev 1600)
Rev 1604.04 Billing.
(a)
Any charge on a customers bill for services shall be considered
provided by the home service provider.
(b)
The customer shall be responsible for notifying the home service provider
in writing pursuant to the requirements of RSA 82-A:4-b, V of any billing error
involving the assignment of place of primary use or taxing jurisdiction.
(c)
A refund or credit shall be issued for the amount of tax erroneously
collected from the customer for a period of 3 years from the date that the
erroneous tax was billed.
Source. #8178, eff 9-24-04; ss by #10213, eff
10-24-12; ss by #13553, eff 2-7-23 (see Revision
Note at chapter heading for Rev 1600)
PART Rev 1605 PREPAID WIRELESS TELECOMMUNICATIONS AND VOICE
OVER INTERNET PROTOCOL (VoIP) SERVICES
Rev 1605.01 Sourcing Prepaid Wireless
Telecommunications Services.
(a) Gross charges for retail transactions of
prepaid wireless telecommunications services shall be subject to the tax
specified in RSA 82-A:4-e if:
(1) The retail
transaction occurs in person at a sellers location in New Hampshire;
(2) Subparagraph
(1) does not apply, the prepaid wireless telecommunications service is evidenced
by a physical item, such as a card, and the purchaser provides a New Hampshire
delivery address for such item;
(3)
Subparagraphs (1) and (2) do not apply, the consumer gives a New
Hampshire address during the consummation of the sale, including the address
associated with the consumers payment instrument if no other address is
available, and the address is not given in bad faith; or
(4)
Subparagraphs (1)-(3) do not apply, the consumers mobile telephone
number is associated with a postal zip code, telephone area code, or location
within New Hampshire.
(b) If prepaid wireless telecommunications
service is sold with one or more other products or services as a single,
non-itemized charge, the tax shall apply to the entire non-itemized charge except
as provided in RSA 82-A:2, V(e).
(c) If prepaid wireless telecommunications
service is sold with a prepaid wireless device for a single, non-itemized
charge, the seller may elect to not collect the tax for such transaction provided
that the amount of service denominated is 10 minutes or less, or $5 or less.
Source. #13002, eff
3-17-20; ss
by #13553, eff 2-7-23 (see Revision Note at chapter heading for Rev 1600)
Rev 1605.02 Sourcing VoIP Services.
(a)
Gross charges for VoIP services provided by a retailer to a person with
a place of primary use in this state shall be subject to the tax specified in
RSA 82-A:4-d, regardless of where the VOIP services originate, terminate, or
pass through.
(b)
VoIP services provided to a person with a place of primary use outside
this state shall not be subject to the tax.
Source. #13002, eff 3-17-20; ss
by #13553, eff 2-7-23 (see Revision Note at chapter heading for Rev 1600)
PART Rev 1606 EXEMPTIONS
Rev 1606.01 Exemptions for Governmental Agencies or
Political Subdivisions.
(a)
In accordance with RSA 82-A:2, XII, the communications services tax shall
not be applied to communications services sold to a federal or state agency or
political subdivision of the state.
(b)
Communications services which are not billed directly to the
governmental agency or political subdivision shall be subject to the communications
services tax.
(c)
Retailers who provide communications services to a governmental agency
or political subdivision shall:
(1) Not be held liable for any uncollected taxes
from an agency who claimed an exemption from tax for which it was not
qualified; and
(2) Be responsible for the subsequent collection
of the communications services tax once notified by the department that the
agency is not exempt.
(d)
Entities improperly exempted from the tax by a retailer shall be required
to pay the past due taxes, interest, and applicable penalties directly to the
department.
(e)
Entities receiving part or all of their funding from the state or
federal government shall not be exempted from the tax solely on the basis of
their funding source.
Source. #4799, Interim, eff 8-22-90, exp. 6-1-90; ss
by #4954, eff 10-16-90; ss by #6336, eff 9-24-96 (from Rev 1606); ss by #8178,
eff 9-24-04; ss by #10213, eff 10-14-12; renumbered by #13002 (formerly Rev 1605.01);
ss by #13553, eff 2-7-23 (see Revision Note at chapter
heading for Rev 1600)
PART Rev 1607 CLAIMS FOR CREDIT OR REFUND
Rev 1607.01 Credits.
(a)
Credits shall be issued by the department to retailers or to taxpayers
in cases where:
(1) A tax was improperly charged and remitted to
the department; or
(2) A taxpayer was assessed and paid a tax on the
identical communications services to another state.
(b)
Taxpayers who pay taxes to a retailer for an improper charge shall
request a refund from the retailer.
(c)
Retailers shall request a credit from the department for amounts which
have been requested by the taxpayer under the provisions of (b), only after such
amounts have been properly returned to the taxpayer.
(d)
Taxpayers or retailers, upon audit, shall present the department with:
(1) Information sufficient to calculate the
amount of any credit; and
(2) Documentation for the credit request.
(e)
Documentation sufficient to support the request of a credit shall
include:
(1) The name and address of the taxpayer;
(2) Amount of the individual credit;
(3) Reason for the credit request citing the
specific cause of the billing error; and
(4) In the instance of a retailer, proof that the
amounts requested have been repaid or credited to the taxpayer.
Source. #4799, Interim, eff 8-22-90, exp. 6-1-90; ss
by #4954, eff 10-16-90; ss by #6336, eff 9-24-96 (from Rev 1607); ss by #8178,
eff 9-24-04; ss by #10213, eff 10-24-12; renumbered by #13002 (formerly Rev
1606.01); ss by #13553, eff 2-7-23 (see Revision
Note at chapter heading for Rev 1600)
Rev 1607.02 Refunds.
(a)
Retailers who are no longer subject to the requirement to collect and
remit the communications services tax shall receive a refund:
(1) Subject to adjustments for any improperly
collected or remitted taxes that has been returned to taxpayers under Rev
1607.01(b) and (c), and substantiated through the provisions in Rev 1607.01(e);
and
(2) Net of any taxes owing to the department
imposed under RSA 82-A, and any penalties or interest owing on those taxes.
(b)
Taxpayers who improperly paid taxes to the department shall receive
refunds if:
(1) The taxpayer is required under RSA 82-A:8 to
pay the communications services tax directly to the department; or
(2) The taxpayer paid a tax to another state on
the same communications services taxed under RSA 82-A:4.
(c)
Taxpayers shall submit to the department:
(1) Information sufficient to calculate the
amount of any refund; and
(2) Documentation for the refund request.
(d)
Documentation sufficient to support the request of a refund shall include:
(1) The name and address of the taxpayer;
(2) Amount of the individual refund;
(3) Reason for the refund request citing the
specific cause of the overpayment of tax; and
(4) In the instance of a refund for the payment
of taxes to another state, proof such as but not limited to:
a. A copy of the tax return filed with the other
state;
b. A canceled check for the amount of the tax
paid; or
c. A receipt from the other state showing that
the amounts requested have been paid.
Source. #4799, Interim,
eff 8-22-90, exp. 6-1-90; ss by #4954, eff 10-16-90; ss by #6336, eff 9-24-96 (from
Rev 1607); ss by #8178, eff 9-24-04; ss by #10213, eff 10-24-12; renumbered by
#13002 (formerly Rev 1606.02); ss
by #13553, eff 2-7-23 (see Revision Note at chapter heading for Rev 1600)
PART Rev 1608 RETURNS, EXTENSIONS AND PAYMENT OF TAX
Rev 1608.01 Filing.
(a)
Tax documents and payments shall be considered timely filed when:
(1) The cover or envelope in which they are delivered
is postmarked by the United States Postal Service on or before the due date, in
accordance with RSA 80:55;
(2) They are hand delivered to the department on
or before the due date; or
(3) They are filed electronically via the Granite
Tax Connect web portal located at www.revenue.nh.gov/gtc on or before the due
date.
(b)
Tax documents and payments bearing a date indicated by a postmark
affixed by a postage meter operated by the business or someone other than as
provided in (a), above, shall not be considered timely filed, unless received
by the department on or before the due date.
(c)
Tax returns filed after the original due date shall be subject to
interest as prescribed in RSA 21-J:28 and penalties as prescribed in RSA
21-J:31 and 21-J:33.
(d)
Retailers and taxpayers which fail to receive tax forms from the
department shall not be relieved of their obligation to prepare and file a
timely return or extension request.
(e)
All tax documents and payments containing monetary values filed with the
department may be prepared by rounding off to the nearest whole dollar.
(f)
Any retailer required to file a telecommunications services tax return,
shall complete and file Form DP-135, communications services tax return, with
the department pursuant to RSA 82-A:7.
Source. #6336, eff 9-24-96; ss by #8178, eff 9-24-04;
ss by #10213, eff 10-24-12; renumbered by #13002 (formerly Rev 1607.01); ss by
#13126-B, eff 10-24-20; ss by #13553, eff 2-7-23 (see
Revision Note at chapter heading for Rev 1600)
Rev 1608.02 Extension of Time to File Returns.
(a)
Retailers or taxpayers shall be granted an automatic 31-day extension of
time to file a return provided the retailer or taxpayer has paid 100% of the
tax determined to be due by the original due date.
(b)
A retailer or taxpayer shall pay 100% of the tax determined to be due by
the original due date by filing form DP-135-ES, Estimated Communication
Services Tax Payment Form.
(c)
Extensions shall be automatically denied for non-compliance with (a) and
(b) above.
(d)
An extension of time for filing a return shall not extend the time for
the payment of the tax.
(e)
Payments not made by the prescribed payment date shall be subject to the
interest and penalty provisions of RSA 21-J.
Source. #4799, Interim, eff 8-22-90, exp. 6-1-90; ss
by #4954, eff 10-16-90; ss by #6336, eff 9-24-96 (from Rev 1605); ss by #8178,
eff 9-24-04; ss by #10213, eff 10-24-12; renumbered by #13002 (formerly Rev 1607.02);
ss by #13126-B, eff 10-24-20; ss by #13553, eff 2-7-23 (see
Revision Note at chapter heading for Rev 1600)
Rev 1608.03 Amended Tax Returns.
(a)
Retailers amending an original communications services tax return shall
file a Form DP-135, communications services tax return, and place an X in the
box next to the word Amended Return on the return.
(b)
Amended communications services tax returns not requesting a refund or
credit shall be filed within 3 years of the filing date for the original
return.
(c)
Amended communications services tax returns requesting a refund or
credit shall be filed by whichever date is later:
(1) Within 3 years of the original due date for
the tax; or
(2) Within 2 years from the date the tax was
paid.
(d)
The 2-year period from the date the tax was actually paid shall not be
applicable to an amended return requesting a refund or credit where the payment
of tax, interest, or penalty that was paid was a result of an assessment or a
demand for payment.
Source. #6336, eff 9-24-96 (from Rev 1605); ss by #8178,
eff 9-24-04; ss by #10213, eff 10-24-12; renumbered by #13002 (formerly Rev 1607.03);
ss by #13553, eff 2-7-23 (see Revision Note at chapter
heading for Rev 1600)
Rev 1608.04 Payment of the Tax. When the taxpayer is billed by a retailer who
has a place of business in New Hampshire or has a communications services tax
registration number, pursuant to Rev 1612.05, the taxpayer shall pay the tax to
the retailer.
Source. #6336, eff 9-24-96 (from Rev 1605); ss by
#8178, eff 9-24-04; ss by #10213, eff 10-24-12; renumbered by #13002 (formerly
Rev 1607.04); ss by #13553, eff
2-7-23 (see Revision Note at chapter heading for Rev 1600)
Rev 1608.05 Estimated Payments.
(a)
Estimated payments shall be filed with the department, using Form DP
135-ES.
(b)
The penalties of RSA 21-J:32 shall apply to underpayment of estimated
payments in (a) above.
Source. #6336, eff 9-24-96 (from Rev 1611); ss by
#8178, eff 9-24-04; ss by #10213, eff 10-24-12; renumbered by #13002 (formerly Rev
1607.05); ss by #13553, eff 2-7-23 (see Revision
Note at chapter heading for Rev 1600)
Rev 1608.06 Permission to File Quarterly Returns.
(a)
A retailer may request permission from the department to file quarterly
returns for calendar quarters ending March, June, September, and December.
(b)
Such request shall:
(1) Be submitted:
a. Electronically through
the Granite Tax Connect portal located at www.revenue.nh.gov/gtc; or
b. In writing to:
New Hampshire
Department of Revenue Administration
Division of
Taxpayer Services
109 Pleasant
Street
PO Box 637
Concord, NH
03302-0637; and
(2) Certify that the retailer:
a. Has been in operation for a full year prior
to the request;
b. Is in full compliance with all provisions of
RSA 82-A; and
c. Has an average monthly liability to the department
that is less than $100.00 per month for the calendar quarter immediately preceding
the submission of the request.
(c)
Permission to file quarterly shall be granted provided that retailer:
(1) Meets the requirements in (b) above;
(2) Has a history of timely filing and payment of
tax; and
(3) Has no outstanding tax liability at the time
of the request.
(d)
The due date, pursuant to RSA 82-A:7, II, of a quarterly filing shall be
the 15th day of the month following the end of each calendar quarter, beginning
with the first quarter after receipt of the departments approval.
(e)
The department shall revoke permission to file on a quarterly basis if:
(1) The retailer fails to file a complete return
or remit taxes on a timely basis;
(2) Any payments are returned for nonsufficient
funds;
(3) The retailer fails to comply with the
requirements of RSA 82-A or this rules chapter; or
(4) The retailers tax liability exceeds $100 per
month, pursuant to (f) below.
(f)
The retailer shall commence monthly filings beginning with the first
month of the next calendar quarter if, during any subsequent calendar quarter,
the average tax liability exceeds $100.00 per month.
Source. #13126-B, eff 10-24-20;
ss by #13553, eff 2-7-23 (see Revision Note at chapter heading for Rev 1600)
PART Rev 1609 RESALE NUMBERS AND CERTIFICATES
Rev 1609.01 Application for Resale Number.
(a)
All resellers of communications services shall apply to the department
of revenue administration for a resale number on Form DP-143, application for
resale.
(b)
Customers whose purchases of communications services are 100 percent for
resale shall present their resale number to the provider of communications services
for allowance of a tax exemption.
(c)
Customers whose purchases of communications services are less than 100
percent for resale shall:
(1) Pay the communications services tax to the
provider of communications services; and
(2) Be allowed a credit on their retailers tax
return on a pro rata basis for the amount of tax paid for the communications services resold as a percentage of
services purchased.
(d)
The applicant shall receive:
(1) A certificate of resale containing an effective
date; or
(2) A rejection letter stating the reason for
rejection such as:
a. Lack of details relative to the retailers
exempt status;
b. Lack of detail relative to the percentage of
line usage; or
c. Other instances of lack of detail sufficient
for the commissioner to make a decision.
(e)
Resellers of communications services who do not obtain a certificate of
resale or who fail to present a certificate of resale, upon request by a seller
of communications services, shall be subject to the communications services
tax.
Source. #4799, Interim, eff 8-22-90, exp. 6-1-90; ss by
#4954, eff 10-16-90; ss by #6336, eff 9-24-96 (from Rev 1610); ss by #8178, eff
9-24-04; ss by #10213, eff 10-24-12; renumbered by #13002 (formerly Rev 1608.01);
ss by #13553, eff 2-7-23 (see Revision Note at chapter
heading for Rev 1600)
PART Rev 1610 ADMINISTRATION
Rev 1610.01 Records and Information.
(a)
Each retailer and each customer who remits a tax to the department shall
maintain:
(1) Accounting, financial, and general
information necessary to establish the amount of the gross charge; and
(2) Any other information required to be shown on
any return, schedule or attachment required under RSA 82-A, and any rules of the
department.
(b)
The records and information shall be retained for a period of 3 years
from the due date of the return unless notified by the department that the
retention of the data is required for a longer period of time as a result of:
(1) An extension of the statute of limitations on
the assessment of taxes;
(2) The commencement of an adjudicative
proceeding involving the parties; or
(3) The completion of any litigation in which the
data may be relevant.
(c)
Each retailer or customer who remits a tax to the department shall, upon
request of the department, provide the commissioner or the commissioners
representative with the following information, records, or access to company
personnel for interviews during the regular business day:
(1) An accurate listing of all the communications
services sold by the retailer or purchased by the customer for which a tax is
due;
(2) Information to substantiate the amount of
basic charge included in the customers bill with the amount of exemption applied
to the bill; and
(3) Information pursuant to RSA 82-A:9, to
substantiate:
a. Any tax-exempt sales or sales for resale of
communications services; and
b. The applicable resale number, as obtained
from the department.
Source. #4799, Interim, eff 8-22-90, exp. 6-1-90; ss
by #4954, eff 10-16-90; ss by #6336, eff 9-24-96; ss by #8178, eff 9-24-04; ss
by #10213, eff 10-24-12; renumbered by #13002 (formerly Rev 1609.01); ss
by #13553, eff 2-7-23 (see Revision Note at chapter heading for Rev 1600)
Rev 1610.02 Confidentiality of Department Records.
(a)
All communications services tax returns and information shall be
confidential and disclosed only in conformity with the provisions of RSA 21-J:14.
(b)
A retailer or customer may authorize the department to disclose their
tax information to their authorized representatives.
(c)
The department shall only make such disclosure if:
(1) A properly executed power of attorney form is
on file with the department; or
(2) The retailer or customer authorizes the
specific disclosure in a letter to the department.
(d)
A power of attorney may be provided using either the departments Form
DP 2848, power of attorney, or a letter addressed to the department which shall
contain the following:
(1) Name, mailing address, and federal
identification number of the retailer or customer who is granting the power of
attorney;
(2) Name, mailing address and telephone number of
the person to whom the power of attorney is granted;
(3) The specific purpose for which the power of
attorney is granted and the extent of the authority granted;
(4) The period of time for which the authority is
to be in effect; and
(5) The dated signature of the retailer, customer,
or other authorized agent, granting the power of attorney.
Source. #4799, Interim, eff 8-22-90, exp. 6-1-90; ss
by #4954, eff 10-16-90; ss by #6336, eff 9-24-96; ss by #8178, eff 9-24-04; ss
by #10213, eff 10-24-12; ss by #12390, eff 9-27-17; renumbered by #13002
(formerly Rev 1609.02); ss by #13553, eff 2-7-23 (see
Revision Note at chapter heading for Rev 1600)
Rev 1610.03 Pre-Assessment Conferences.
(a)
The purpose of an informal pre-assessment conference shall be to discuss
the audits findings with audit division management personnel in an effort to
reach an agreement on the issues of fact, audit results, or both.
(b)
The audit division shall provide an informal pre-assessment conference
for the retailer, customer, or their representative at the conclusion of an
audit when the facts and circumstances of the audit review indicate to the
department that an informal pre-assessment conference would benefit both the state
and the retailer or the customer.
(c)
The department shall notify the retailer, customer, or their authorized
representative by mail when a pre-assessment conference is scheduled.
(d)
Upon receipt of the notification in (c) above, the retailer, customer,
or authorized representative electing to participate in such conference shall
advise the department within 20 business days from the date of the notification
letter.
(e)
The response to the notification letter shall contain the following information:
(1) Name and address of the retailer or customer;
(2) Federal identification number of the retailer
or customer;
(3) An outline of the areas of agreement and
disagreement;
(4) Documentation in support of the retailer or
customers position;
(5) Responses to any outstanding questions raised
by the auditor during the audit; and
(6) The names of the individuals who shall
participate in the conference on behalf of the retailer or customer.
(f)
Upon completing the review of material provided during the
pre-assessment conference, the audit division shall issue:
(1) A tax notice;
(2) A notice of refund; or
(3) A no change letter.
(g)
Each and any action taken in (f), above, shall begin the period for
formal appeal pursuant to RSA 21-J:28-b and Rev 200.
Source. #4799, Interim, eff 8-22-90, exp. 6-1-90; ss
by #4954, eff 10-16-90; ss by #6336, eff 9-24-96; ss by #8178, eff 9-24-04; ss
by #10213, eff 10-24-12; renumbered by #13002 (formerly Rev 1609.03); ss
by #13553, eff 2-7-23 (see Revision Note at chapter heading for Rev 1600)
PART
Rev 1611 APPLICATION OF PENALTIES
Rev 1611.01 Substantial Understatement of Tax.
(a)
The department shall assess the penalty for understatement of tax
provided by RSA 21-J:33-a on returns where the understatement exceeds the
greater of 10% of the correct tax liability or $5,000 unless the retailer or
customer meets the exceptions provided in RSA 21-J:33-a, IV(a) and (b).
(b)
The exception as provided in RSA 21-J:33-a, IV(b) shall occur when a
retailer or customer has adequately disclosed the tax treatment of an item on
the return or in a statement attached to the front of the return and all of the
following criteria are met:
(1) The statement contains a prominent caption
identifying the statement as a disclosure of the tax treatment for the penalty for
understatement of tax on return where the understatement exceeds the greater of
10% of the correct tax liability or $5,000;
(2) The item for which the disclosure is made is
clearly identified;
(3) The dollar amount of the item is disclosed;
and
(4) The statement contains those facts affecting
the tax treatment of the item that reasonably will apprise the department of
the nature of the potential controversy or a concise description of the legal
issues presented by the facts in question.
(c)
In determining whether a retailer or customer has substantial authority,
as stated in RSA 21-J:33-a, IV(a), the department shall consider the following
as being authoritative sources, which shall be considered in the following
order of review, based on the relevance of the source, the similarity of the
facts, and the precedential value of the source compared to the matters at issue:
(1) United States and New Hampshire supreme court
decisions;
(2) Communications
services tax law and any other New Hampshire statutes that have a bearing on
the tax statutes;
(3) Rules issued by the department;
(4) Declaratory rulings requested by and issued
to the retailer or customer;
(5) Technical information releases issued by the
department;
(6) Superior court and board of tax and land
appeals decisions;
(7) Federal District Court and First Circuit
Court of Appeals decisions;
(8) Legislative committee reports specifying
legislative intent; and
(9) Written advice from the department issued to
the retailer or customer about the tax treatment of the item in question.
(d)
In addition to (c) above, a retailer or customer shall have substantial
authority for the tax treatment of an item only if the authoritative sources supporting
the retailer or customers position outweighs the authoritative sources supporting
the departments position on the tax treatment of the same item.
(e) The following shall not be considered
authoritative sources:
(1) Opinions reached by tax professionals;
(2) Tax publication opinions or narrative
statements; and
(3) Articles contained in any professional or tax
periodicals.
(f)
The existence of substantial authority for a particular item shall be
determined as of the date the return containing the item was filed or as of the
last day of the period to which the return relates.
(g)
The penalty shall be applied to the net understatement determined by
reducing the understatement as defined in RSA 21-J:33-a, III by the portion of
the understatement for which the retailer or customer had substantial authority
or had adequately disclosed the position taken on the return.
Source. #6336, eff 9-24-96; ss by #8178, eff 9-24-04;
ss by #10213, eff 10-24-12; renumbered by #13002 (formerly Rev 1610.01); ss
by #13553, eff 2-7-23 (see Revision Note at chapter heading for Rev 1600)
Rev 1611.02 Understatement of Taxpayers Liability by
Tax Preparer.
(a)
For purposes of RSA 21-J:33-b, I, substantial portion means any
instance where the efforts of the tax preparer have affected more than 25% of
the retailers or customers tax liability.
(b)
An individual or company providing more than typing, reproducing, or
other mechanical assistance shall be deemed to be a tax preparer when the
individual or company uses computer software which makes determinations about
the applicability of tax laws or the characterization of income and the
allowability of deductions or credits.
(c)
The penalty provided in RSA 21-J:33-b, III shall be assessed when any
part of an understatement of tax is the result of a tax preparers willful
neglect or intentional disregard of the statute or departmental rules unless
the retailer or customer shall have adequately disclosed the tax treatment of
an item on the return or in a statement attached to the front of the return.
(d)
The penalty provided in RSA 21-J:33-b, IV shall be applied when:
(1) Any part of an understatement of tax is the
result of a preparers willful attempt to understate the retailers or
customers tax liability or;
(2) A tax preparer shall have willfully attempted
to understate a tax liability of a retailer or customer in the following
instances:
a. The preparer disregards or misstates
information furnished by the retailer, customer, or other person in an attempt
to wrongfully reduce the tax liability; or
b. The preparer does not make inquiries of the
retailer, customer, or other person when the information provided is incorrect
or incomplete, and the preparer knows or should have known that the information was incorrect or incomplete.
(e)
If, in an adjudicative proceeding or a judicial decision, it is
established that there was no understatement of liability and if previously
paid by the preparer, the penalty imposed shall be abated and refunded without
any consideration of any period of limitation for the issuance of a refund.
Source. #6336, eff 9-24-96; ss by #8178, eff 9-24-04;
ss by #10213, eff 10-24-12; renumbered by #13002 (formerly Rev 1610.02); ss
by #13553, eff 2-7-23 (see Revision Note at chapter heading for Rev 1600)
Rev 1611.03 Aiding and Abetting an Understatement of
Tax Liability.
(a)
An individual or company providing more than typing, reproducing, or
other mechanical assistance shall be deemed to be a tax preparer when the
individual or company uses computer software which makes determinations about
the applicability of tax laws or the characterization of income and the
allowability of deductions or credits.
(b)
The penalty provided in RSA 21-J:33-c shall be assessed against any person
who aids, assists in, procures, or advises in the preparation of any return or
other document in connection with the communications services tax law or
departmental rules if the person knows:
(1) The information provided will be used in the
preparation of any material document; and
(2) If used, the information will result in an
understatement of tax liability.
(c)
The penalty shall not be assessed in instances where the retailer or
customer adequately disclosed the relevant facts regarding the tax treatment of
the item.
(d)
If, in an adjudicative proceeding or a judicial decision, it is
established that there was no understatement of liability and if previously
paid by the preparer, then the penalty imposed by RSA 21-J:33-c shall be abated
and refunded without any consideration of any period of limitation for the
issuance of a refund.
(e)
The refund of the penalty, as provided in (d), above, shall be made
without consideration of any period of limitation for the issuance of a refund.
Source. #6336, eff 9-24-96; ss by #8178, eff 9-24-04;
ss by #10213, eff 10-24-12; renumbered by #13002 (formerly Rev 1610.03); ss
by #13553, eff 2-7-23 (see Revision Note at chapter heading for Rev 1600)
PART
Rev 1612 FORMS
Rev 1612.01 Availability of Forms. Forms may be obtained by:
(a)
Writing to:
New Hampshire
Department of Revenue Administration
109 Pleasant
Street
P.O. Box 637
Concord, NH 03302-0637;
or
(b)
Calling the forms line at 603-230-5001.
Source. #6336, eff 9-24-96; ss by #8178, eff 9-24-04;
ss by #10213, eff 10-24-12; renumbered by #13002 (formerly
Rev 1611.01); ss
by #13553, eff 2-7-23 (see Revision Note at chapter heading for Rev 1600)
Rev 1612.02 Mailing Address. All forms, unless specified otherwise, shall
be mailed to:
New Hampshire
Department of Revenue Administration
109 Pleasant
Street
PO Box 637
Concord, NH 03302-0637
Source. #6336, eff 9-24-96; ss by #8178, eff 9-24-04;
ss by #10213, eff 10-24-12; renumbered by #13002 (formerly Rev 1611.02); ss
by #13553, eff 2-7-23 (see Revision Note at chapter heading for Rev 1600)
Rev 1612.03 Form DP-135, Communications Services Tax
Return.
(a) Form DP-135, communications services tax
return, shall be completed and filed with payment by retailers or taxpayers to
report their monthly tax.
(b) If the return is an amended return, it shall
include an explanation of the adjustments made to the original return.
Source. #6336, eff 9-24-96; ss and moved by #8178,
eff 9-24-04 (from Rev 1611.04); ss by #10213, eff 10-24-12; renumbered by #13002
(formerly Rev 1611.03); ss by #13553, eff 2-7-23 (see
Revision Note at chapter heading for Rev 1600)
Rev 1612.04 Form DP-139, Communications Services Tax Application for
Registration Number. Form DP-139, communications services tax application
for registration number, shall be completed and filed by retailers and
customers to apply for a communications services tax registration number.
Source. #6336, eff 9-24-96 (from Rev 1612); ss and
moved by #8178, eff 9-24-04 (from Rev 1611.06); ss by #10213, eff 10-24-12
(from Rev 1611.06); renumbered by #13002 (formerly Rev 1611.05); ss by #13553,
eff 2-7-23 (formerly Rev 1612.05) (see Revision Note at chapter heading for Rev
1600)
Rev 1612.05 Form DP-135ES, Estimated Communications
Services Tax. Form DP-135-ES,
estimated communications services tax, shall be completed and filed with payment
by retailers to make estimated payments.
Source. #6336, eff 9-24-96 (from Rev 1612); ss and
moved by #8178, eff 9-24-04 (from Rev 1611.07); ss by #10213, eff 10-24-12 (from
Rev 1611.07); renumbered by #13002 (formerly Rev 1611.06); ss by #13553, eff
2-7-23 (formerly Rev 1612.06) (see Revision Note at chapter heading for Rev
1600)
Rev 1612.06 Form DP-143, Communications Services Tax
Application for Resale. Form DP-143,
communications services tax application for resale, shall be completed and
filed by retailers to apply for resale certification.
Source. #6336, eff 9-24-96 (from Rev 1612); ss and
moved by #8178, eff 9-24-04 (from Rev 1611.08); ss by #10213, eff 10-24-12 (from
Rev 1611.08); renumbered by #13002 (formerly Rev 1611.07); ss by #13553, eff
2-7-23 (formerly Rev 1612.07) (see Revision Note at chapter heading for Rev
1600)
Rev 1612.07 Form DP-144, Communications Services Tax
Registration Change Request. A
retailer changing its address, name, or entity shall complete and file Form
DP-144, communications services tax registration change request.
Source. #6336, eff 9-24-96 (from Rev 1612); ss and
moved by #8178, eff 9-24-04 (from Rev 1611.09); ss by #10213, eff 10-24-12
(from Rev 1611.09); renumbered by #13002 (formerly Rev 1611.08); ss by #13553,
eff 2-7-23 (formerly Rev 1612.08) (see Revision Note at chapter heading for Rev
1600)
Appendix
Rule |
Specific State Statute the Rule
Implements |
Rev 1601.01
1601.14 |
RSA 82-A:15 |
Rev 1601.15 |
RSA 82-A:2,
XXVII; RSA 82-A:15, II |
Rev 1601.16
1601.19 |
RSA 82-A:15 |
Rev 1601.20 |
RSA 82-A:2, X;
RSA 82-A:15, II |
Rev 1601.21 |
RSA 82-A:2,
XXVIII; RSA 82-A:15, II |
Rev 1601.22 |
RSA 82-A:2,
XXIX; RSA 82-A:15, II |
Rev 1601.23 |
RSA 82-A:2 |
Rev 1601.24 |
RSA 82-A:2, XXX;
RSA 82-A:15, II |
Rev 1602.01 1602.05 |
RSA 82-A:15; RSA
82-A:2, V |
Rev 1602.06 |
RSA 82-A:4-a |
Rev 1602.07 |
RSA 82-A:2, V |
Rev 1603.01 |
RSA 82-A:2, XI;
RSA 82-A:6; RSA 82-A:11 |
Rev 1604.01 |
RSA 82-A:2,
XVIII; RSA 82-A:4-b |
Rev 1604.02 |
RSA 82-A:2, XVII;
RSA 82-A:4-b |
Rev 1604.03 |
RSA 82-A:4-b, IV |
Rev 1604.04 |
RSA 82-A:4-b, V |
Rev 1605.01 |
RSA 82-A:4-e;
RSA 82-A:15, II |
Rev 1605.02 |
RSA 82-A:4-d;
RSA 82-A:15, II |
Rev 1606.01 |
RSA 82-A:2, XII |
Rev 1607.01 |
RSA 82-A:3; RSA
82-A:4; RSA 82-A:6; RSA 82-A:8 |
Rev 1607.02 |
RSA 82-A:6; RSA 82-A:8 |
Rev 1608.01 |
RSA 82-A:15; RSA 82-A:7, III |
Rev 1608.02 |
RSA 82-A:15, II; RSA 82:7, VI |
Rev 1608.03 |
RSA 21-J:29; RSA 82-A:7 |
Rev 1608.04 |
RSA 82-A:6; RSA 82-A:15 |
Rev 1608.05 |
RSA 82-A:7, V |
Rev 1608.06 |
RSA 81-A:7 |
Rev 1609.01 |
RSA 82-A:9 |
Rev 1610.01 Rev 1610.03 |
RSA 82-A:11; RSA82-A:15; RSA 82-A:16-a |
Rev 1611.01 |
RSA 21-J:33-a |
Rev 1611.02 |
RSA 21-J:33-b |
Rev 1611.03 |
RSA 21-J:33-c |
Rev 1612.01 Rev 1612.03 |
RSA 82-A:7 |
Rev 1612.05 |
RSA 82-A:7 |
Rev 1612.06 |
RSA 82-A:9 |
Rev 1612.07 |
RSA 82-A:15 |