§ Rev 1608.04

N.H. Code Admin. R. Rev 1608.04

Payment of the Tax

Effective Feb 7, 2023#6336, eff 9-24-96 (from Rev 1605); ss by #8178, eff 9-24-04; ss by #10213, eff 10-24-12; renumbered by #13002 (formerly Rev 1607.04); ss by #13553, eff 2-7-23 (see Revision Note at chapter heading for Rev 1600)Department of Revenue Administration

When the taxpayer is billed by a retailer who has a place of business in New Hampshire or has a communications services tax registration number, pursuant to Rev 1612.05, the taxpayer shall pay the tax to the retailer.

Source. #6336, eff 9-24-96 (from Rev 1605); ss by #8178, eff 9-24-04; ss by #10213, eff 10-24-12; renumbered by #13002 (formerly Rev 1607.04); ss by #13553, eff 2-7-23 (see Revision Note at chapter heading for Rev 1600)