2009 New Hampshire Statutes
TITLE V — TAXATION (Includes Chapters 71 - 90)
CHAPTER 82-A — COMMUNICATIONS SERVICES TAX
Section 82-A:6 Collection of Tax.
The tax imposed under this chapter shall be collected from the taxpayer by a retailer maintaining a place of business in this state or having taxable sales in excess of $10,000 and remitted to the department pursuant to this section. The tax required to be collected by this chapter and any such tax collected by such retailer shall constitute a debt owed by the retailer to this state. Retailers shall collect the tax from the taxpayer by adding the tax to the gross charge for communications services in this state, in the manner prescribed by the department. Whenever possible, the tax imposed by this chapter shall, when collected, be stated as a distinct item separate and apart from the gross charge for communications services, and shall be labeled ""State Tax.'' The tax imposed by this chapter shall constitute a debt of the purchaser to the retailer who provides such taxable services until paid, and, if unpaid, is recoverable at law in the same manner as the original charge for such taxable services.
Source. 1990, 9:8, eff. April 1, 1990.
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