CHAPTER
Rev 1600 COMMUNICATIONS SERVICES TAX
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
Rev 1601.02 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
Rev 1601.03 Channel termination point means the
location where a customer either inputs or receives the private communications
service.
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
Rev 1601.04 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
Rev 1601.05 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)
Rev 1601.06 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
Rev 1601.07 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)
Rev 1601.08 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. #6336, eff 9-24-96;
ss and moved by #8178, eff 9-24-04 (from Rev 1601.09); ss by #10213, eff
10-24-12 (from Rev 1601.06)
Rev 1601.09 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
Rev 1601.10 Initial cell site means the equipment that
is first in radio contact with a subscriber with respect to a particular
cellular communication.
Source. #6336, eff 9-24-96;
ss and moved by #8178, eff 9-24-04 (from Rev 1601.09); ss by #10213, eff
10-24-12
Rev 1601.11 Paid calling service as defined in RSA
82-A:2, XXIII, shall include 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)
Rev 1601.12 Personal communications services, or PCS,
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)
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
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)
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
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)
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)
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)
Rev 1601.19 Residential customer means any individual
who primarily utilizes communications services for a non-business purpose
either from their place of residence or from another location.
Source. #8178, eff 9-24-04;
ss by #10213, eff 10-24-12 (from Rev 1601.16); renumbered by #13002 (formerly
Rev 1601.18)
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, retailer has the same meaning as seller.
Source. #10213, eff 10-24-12
(from Rev 1601.17); ss by #13002 (formerly Rev 1601.19)
Rev 1601.21 Retail transaction means retail
transaction as defined in RSA 82-A:2, XXVIII.
Source. #13002, eff 3-17-20
Rev 1601.22 Seller means seller as defined in RSA
82-A:2, XXIX.
Source. #13002, eff 3-17-20
Rev 1601.23 Taxing jurisdiction means any state, the
Source. #10213, eff 10-24-12
(from Rev 1601.18); renumbered by #13002 (formerly Rev 1601.20)
Rev 1601.24 Voice over Internet protocol (VoIP) means
voice over Internet protocol as defined in RSA 82-A:2, XXX.
Source. #13002, eff 3-17-20
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.
(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.
(c)
Exchange access and service shall include amounts paid for services such
as, but not limited to:
(1) Call waiting;
(2) Call forwarding;
(3) Unlisted or unpublished service;
(4) Subscriber line charges for residential
customers; and
(5) Local usage/message units.
(d)
Exchange access and service shall not include any charges relating to
services such as, but not limited to:
(1) Long distance calling;
(2) Telephone book advertising services;
(3) Installation charges; and
(4) Non-communication product purchases.
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
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
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 or PBXs;
(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
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
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
(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.
(c)
This section shall apply to bills issued on or after January 1, 2005,
provided however, in the case of a paid calling service, the carrier shall be
allowed a transition period from January 1, 2005, through June 30, 2005, in
which to change its tax systems to conform with RSA 82-A and this section.
Source. #6336, eff 9-24-96;
ss by #8178, eff 9-24-04; ss by #10213, eff 10-24-12 (from Rev 1602.06)
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)
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)
PART
Rev 1603 RESPONSIBILITY FOR ACCOUNTING
FOR TAXES COLLECTED
Rev 1603.01 Agent Liability.
(a)
A retailers agent shall be liable for 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
PART
Rev 1604
Rev 1604.01 Sourcing Gross Charges for
(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
(c)
Exceptions to (b), above, shall include:
(1) Gross charges to a customer whose place of
primary use is outside of
(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
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
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
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
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
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
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)
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)
Rev 1607.02 Refunds.
(a)
Retailers who are no longer subject to the requirement to collect and
remit the communications services tax shall receive:
(1) A refund; or
(2) Adjustments for improperly collected or
remitted taxes through credits to subsequent returns.
(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)
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
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
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 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)
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)
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 for underpayment
of estimates shall apply to RSA 82-A.
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)
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
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. In 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: 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
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)
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 his 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)
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)
Rev 1610.03 Pre-Assessment Conferences.
(a)
The purpose of an informal pre-assessment conference shall be to discuss
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)
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
one of the following exceptions:
(1) The retailer or customer adequately disclosed
the relevant facts regarding the tax treatment of the item generating the understatement;
or
(2) The retailer or customer had substantial authority
for its tax treatment of such item.
(b)
A 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
if 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 substantial
underpayment penalty;
(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,
the department shall consider the following as being authoritative sources:
(1) Communications services tax law and any other
(2) Rules issued by the department;
(3) Declaratory rulings requested by and issued
to the retailer or customer;
(4) Technical information releases issued by the department;
(5) Superior court and board of tax and land
appeals decisions;
(6) Federal District Court and First Circuit Court
of Appeals decisions;
(7)
(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)
A retailer or customer shall have substantial authority for the tax
treatment of an item only if the weight of the authorities supporting the
treatment of the item by the retailer or taxpayer is substantial in relation to
the weight of the authorities supporting the position of the department.
(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)
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)
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)
PART
Rev 1612 FORMS
Rev 1612.01 Availability of Forms. Forms may be obtained by:
(a)
Writing to:
New Hampshire Department
of Revenue Administration
P.O. Box 3006
Concord,
(b)
Calling the forms line at 603-230-5926.
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)
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 2035
Concord,
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)
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)
Rev 1612.04 Form DP-137, Application for 31-day
Extension of Time to File Communications Services Tax Return.
(a)
Form DP-137, application for 31-day extension of time to file for communications
services tax return, shall be completed and filed by retailers or customers to
apply for the 31-day extension provided under RSA 82-A:7,VI.
(b)
The 31-day extension shall be granted if the Form DP-137:
(1) Is timely filed;
(2) Has the completed tax payment schedule attached;
(3) Is signed by the retailer or customer; and
(4) Is accompanied by payment of any tax due.
(c)
A granted extension of time shall extend the due date of the return, but shall not extend the due date of any tax owed.
(d)
The department shall notify the retailer or customer only if the request
for extension is denied.
Source. #6336, eff 9-24-96 (from
Rev 1612); ss and moved by #8178, eff 9-24-04 (from Rev 1611.05); ss by #10213,
eff 10-24-12 (from Rev 1611.05); renumbered by #13002 (formerly Rev 1611.04)
Rev 1612.05 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)
Rev 1612.06 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)
Rev 1612.07 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)
Rev 1612.08 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)
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,
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,
82-A:4-b |
|
Rev 1604.02 |
RSA 82-A:2, XVII,
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,
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 1612.04 |
RSA 82-A:7 |
|
Rev 1612.05 |
RSA 82-A:15 |
|
Rev 1612.06 |
RSA 82-A:7 |
|
Rev 1612.07 |
RSA 82-A:9 |
|
Rev 1612.08 |
RSA 82-A:15 |