- (a) Home service providers shall employ the enhanced zip code, as defined in RSA 82-A:2, XVII, to assign each customer a place of primary use.
- (b) If the enhanced zip code overlaps boundaries of taxing jurisdictions, the home service provider shall designate one specific jurisdiction within the overlapping boundaries for use in taxing.
(c) A home service provider shall not be liable for the tax on improperly sourced charges if the provider shall show it exercised due diligence by:
- (1) Implementing and maintaining internal controls to promptly correct erroneous assignments of street addresses to taxing jurisdictions; and
- (2) Using all obtainable data pertaining to changes in jurisdictional boundaries that materially affect the accuracy of the database.
Source. #8178, eff 9-24-04; ss by #10213, eff 10-24-12; ss by #13553, eff 2-7-23 (see Revision Note at chapter heading for Rev 1600)