2009 New Hampshire Statutes
TITLE V — TAXATION (Includes Chapters 71 - 90)
CHAPTER 82-A — COMMUNICATIONS SERVICES TAX
Section 82-A:1 Statement of Purpose.
It is the intent of the general court to impose a tax on those who use 2-way communications services and to source mobile telecommunications services to the place of primary use. It is also the intent of the general court that basic communications services essential to public health, safety, and welfare shall not be subject to the tax imposed by this chapter.
Source. 1990, 9:8, eff. April 1, 1990. 2002, 219:1, eff. July 1, 2002.
Disclaimer: These codes may not be the most recent version. New Hampshire may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
