“Delivered to a location in this state”, pursuant to RSA 77-A:3, I(a)(1)(C)(ii)3., means the location of the market for the services provided by the taxpayer, without regard to the location of the property or payroll of the taxpayer.

Source. #13177, eff 3-6-21 (formerly Rev 301.12); ss by #14231, eff 4-3-25, EXPIRES 4-3-35