N.H. Code Admin. R. Rev 1606.01
Exemptions for Governmental Agencies or Political Subdivisions
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 (from Rev 1606); ss by #8178, eff 9-24-04; ss by #10213, eff 10-14-12; renumbered by #13002 (formerly Rev 1605.01); ss by #13553, eff 2-7-23 (see Revision Note at chapter heading for Rev 1600)Department of Revenue Administration
- (a) In accordance with RSA 82-A:2, XII, the communications services tax shall not be applied to communications services sold to a federal or state agency or political subdivision of the state.
- (b) Communications services which are not billed directly to the governmental agency or political subdivision shall be subject to the communications services tax.
(c) Retailers who provide communications services to a governmental agency or political subdivision shall:
- (1) Not be held liable for any uncollected taxes from an agency who claimed an exemption from tax for which it was not qualified; and
- (2) Be responsible for the subsequent collection of the communications services tax once notified by the department that the agency is not exempt.
- (d) Entities improperly exempted from the tax by a retailer shall be required to pay the past due taxes, interest, and applicable penalties directly to the department.
- (e) Entities receiving part or all of their funding from the state or federal government shall not be exempted from the tax solely on the basis of their funding source.
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 (from Rev 1606); ss by #8178, eff 9-24-04; ss by #10213, eff 10-14-12; renumbered by #13002 (formerly Rev 1605.01); ss by #13553, eff 2-7-23 (see Revision Note at chapter heading for Rev 1600)