2015 New Hampshire Revised Statutes
Title V - TAXATION
Chapter 83-E - ELECTRICITY CONSUMPTION TAX
Section 83-E:1 - Definitions

    83-E:1 Definitions – In this chapter:
    I. "Commissioner'' means the commissioner of the department of revenue administration.
    II. "Consumer'' means any person, including governmental units, receiving electrical energy for consumption in this state and includes any person receiving electrical energy for the use of such person's tenants.
    III. "Consuming'' or "consumption'' means the utilization or employment of electrical energy. The terms do not include the utilization or employment of electrical energy in the manufacture, production, generation, distribution, redistribution, or transmission of electrical energy.
    IV. "Department'' means the department of revenue administration.
    V. "Provider'' means any person, including governmental units, distributing, redistributing, or transmitting electrical energy for consumption in this state. The term does not include persons who redistribute electrical energy solely for the use of their tenants and who are consumers pursuant to RSA 83-E:1, II.
    VI. "Taxable month'' means a calendar month in which electrical energy is provided to a consumer for which a tax is owed to the state by the consumer.

Source. 1997, 347:4.