2009 New Hampshire Statutes
TITLE V — TAXATION (Includes Chapters 71 - 90)
CHAPTER 82-A — COMMUNICATIONS SERVICES TAX
Section 82-A:4-a Computation of Tax; Coin-Operated Telephone Service.

If the tax imposed under this chapter is for coin-operated telephone service, the tax may be computed to the nearest multiple of $.05, except that, where the tax is midway between multiples of $.05, the next higher multiple shall apply.

Source. 1997, 351:37, eff. July 1, 1997.

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