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2022 New Hampshire Revised Statutes
Title V - Taxation
Title 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:4-d - Special Rules for VoIP Services.
- Section 82-A:4-e - Special Rules for Prepaid Wireless Telecommunications Service.
- Section 82-A:5 - Repealed by 2007, 263:79, eff. July 1, 2007.
- 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- Section 82-A:10 - Repealed by 1991, 163:43, XXXIV, eff. May 27, 1991.
- 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- Section 82-A:12 - Repealed by 1991, 163:43, XXXV, eff. May 27, 1991.
- Section 82-A:13 - Repealed by 1991, 163:43, XXXVI, eff. May 27, 1991.
- Section 82-A:14 - Tax Sales.
- Section 82-A:15 - Administration; Rulemaking; Proceedings.
- Section 82-A:16 - Repealed by 1991, 163:43, XXXVIII, eff. May 27, 1991.
- Section 82-A:16-a - Confidentiality of Records.
- Section 82-A:17 - Severability.
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