New Hampshire CHAPTER 82-A: COMMUNICATIONS SERVICES TAX
- Section 82-A:1 Statement of Purpose.
- Section 82-A:2 Definitions.
- Section 82-A:3 Imposition of Tax; Intrastate Communications Services.
- Section 82-A:4 Imposition of Tax; Interstate Communications Services.
- Section 82-A:4-a Computation of Tax; Coin-Operated Telephone Service.
- Section 82-A:4-b Special Rules for Mobile Telecommunications Services.
- Section 82-A:4-c Special Rules for Private Communications Services.
- Section 82-A:5 Exemptions.
- Section 82-A:6 Collection of Tax.
- Section 82-A:7 Tax Returns by Retailer; Estimated Payments and Extensions.
- Section 82-A:8 Tax Returns by Taxpayer.
- Section 82-A:9 Resale Number.
- Section 82-A:10 Credits or Refunds.
- Section 82-A:11 Books, Records, Papers and Other Documents.
- Section 82-A:11-a Examinations of Telephone Company Records; Enhanced 911 Charges.
- Section 82-A:12 Investigations and Hearings.
- Section 82-A:13 Testimony in Investigations and Hearings.
- Section 82-A:14 Tax Sales.
- Section 82-A:15 Administration; Rulemaking; Proceedings.
- Section 82-A:16 Violations.
- Section 82-A:16-a Confidentiality of Records.
- Section 82-A:17 Severability.