- (a) Gross charges for VoIP services provided by a retailer to a person with a place of primary use in this state shall be subject to the tax specified in RSA 82-A:4-d, regardless of where the VOIP services originate, terminate, or pass through.
- (b) VoIP services provided to a person with a place of primary use outside this state shall not be subject to the tax.
Source. #13002, eff 3-17-20; ss by #13553, eff 2-7-23 (see Revision Note at chapter heading for Rev 1600)