1. (a) Gross charges for retail transactions of prepaid wireless telecommunications services shall be subject to the tax specified in RSA 82-A:4-e if:

   1. (1) The retail transaction occurs in person at a seller’s location in New Hampshire;
   2. (2) Subparagraph (1) does not apply, the prepaid wireless telecommunications service is evidenced by a physical item, such as a card, and the purchaser provides a New Hampshire delivery address for such item;
   3. (3) Subparagraphs (1) and (2) do not apply, the consumer gives a New Hampshire address during the consummation of the sale, including the address associated with the consumer’s payment instrument if no other address is available, and the address is not given in bad faith; or
   4. (4) Subparagraphs (1)-(3) do not apply, the consumer’s mobile telephone number is associated with a postal zip code, telephone area code, or location within New Hampshire.
2. (b) If prepaid wireless telecommunications service is sold with one or more other products or services as a single, non-itemized charge, the tax shall apply to the entire non-itemized charge except as provided in RSA 82-A:2, V(e).
3. (c) If prepaid wireless telecommunications service is sold with a prepaid wireless device for a single, non-itemized charge, the seller may elect to not collect the tax for such transaction provided that the amount of service denominated is 10 minutes or less, or $5 or less.

Source. #13002, eff 3-17-20; ss by #13553, eff 2-7-23 (see Revision Note at chapter heading for Rev 1600)