N.H. Code Admin. R. Rev 1604.03
Maintenance of Primary Use Address
Effective Feb 7, 2023#4799, Interim, eff 8-22-90, exp. 6-1-90; ss by #4954, eff 10-16-90; ss by #6336, eff 9-24-96; ss by #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)Department of Revenue Administration
- (a) If the department notifies the home service provider to change the place of primary use on a prospective basis, the home service provider shall collect communications services taxes in accordance with the new place of primary use from the date notice is issued.
- (b) The home service provider shall provide proof that it selected the correct taxing jurisdiction for any address that the department noticed in (a) above.
Source. #4799, Interim, eff 8-22-90, exp. 6-1-90; ss by #4954, eff 10-16-90; ss by #6336, eff 9-24-96; ss by #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)