- (a) Communications services provided by retailers through the use of a paid calling service shall be subject to tax on the gross charge when the origination point of the telecommunication signal is first identified in New Hampshire.
- (b) Retailers shall include the amount of tax due from paid calling services during a calendar month in their communications services retailer tax return for the applicable period.
Source. #6336, eff 9-24-96; ss by #8178, eff 9-24-04; ss by #10213, eff 10-24-12 (from Rev 1602.06); ss by #13553, eff 2-7-23 (see Revision Note at chapter heading for Rev 1600)