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N.H. Rev. Stat. Ann. ch. 82-A – Communications Services Tax | Midpage
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New Hampshire Revised Statutes Annotated
Title V
Chapter 82-A
N.H. Rev. Stat. Ann. ch. 82-A
Communications Services Tax
82-A:1
Statement of Purpose
82-A:2
Definitions
82-A:3
Imposition of Tax; Intrastate Communications Services
82-A:4
Imposition of Tax; Interstate Communications Services
82-A:4-a
Computation of Tax; Coin-Operated Telephone Service
82-A:4-b
Special Rules for Mobile Telecommunications Services
82-A:4-c
Special Rules for Private Communications Services
82-A:4-d
Special Rules for VoIP Services
82-A:4-e
Special Rules for Prepaid Wireless Telecommunications Service
82-A:6
Collection of Tax
82-A:7
Tax Returns by Retailer; Estimated Payments and Extensions
82-A:8
Tax Returns by Taxpayer
82-A:9
Resale Number
82-A:11
Books, Records, Papers and Other Documents
82-A:11-a
Examinations of Telephone Company Records; Enhanced 911 Charges
82-A:14
Tax Sales
82-A:15
Administration; Rulemaking; Proceedings
82-A:16-a
Confidentiality of Records
82-A:17
Severability