New Hampshire Chapter 82-A — Communications Services Tax

24 sections hosted, reproduced from the official public-domain source.

N.H. Rev. Stat. Ann. § 82-A:1— Statement of Purpose
N.H. Rev. Stat. Ann. § 82-A:2— Definitions
N.H. Rev. Stat. Ann. § 82-A:3— Imposition of Tax; Intrastate Communications Services
N.H. Rev. Stat. Ann. § 82-A:4— Imposition of Tax; Interstate Communications Services
N.H. Rev. Stat. Ann. § 82-A:4-a— Computation of Tax; Coin-Operated Telephone Service
N.H. Rev. Stat. Ann. § 82-A:4-b— Special Rules for Mobile Telecommunications Services
N.H. Rev. Stat. Ann. § 82-A:4-c— Special Rules for Private Communications Services
N.H. Rev. Stat. Ann. § 82-A:4-d— Special Rules for VoIP Services
N.H. Rev. Stat. Ann. § 82-A:4-e— Special Rules for Prepaid Wireless Telecommunications Service
N.H. Rev. Stat. Ann. § 82-A:5— Repealed by 2007, 263:79, eff. July 1, 2007
N.H. Rev. Stat. Ann. § 82-A:6— Collection of Tax
N.H. Rev. Stat. Ann. § 82-A:7— Tax Returns by Retailer; Estimated Payments and Extensions
N.H. Rev. Stat. Ann. § 82-A:8— Tax Returns by Taxpayer
N.H. Rev. Stat. Ann. § 82-A:9— Resale Number
N.H. Rev. Stat. Ann. § 82-A:10— Repealed by 1991, 163:43, XXXIV, eff. May 27, 1991
N.H. Rev. Stat. Ann. § 82-A:11— Books, Records, Papers and Other Documents
N.H. Rev. Stat. Ann. § 82-A:11-a— Examinations of Telephone Company Records; Enhanced 911 Charges
N.H. Rev. Stat. Ann. § 82-A:12— Repealed by 1991, 163:43, XXXV, eff. May 27, 1991
N.H. Rev. Stat. Ann. § 82-A:13— Repealed by 1991, 163:43, XXXVI, eff. May 27, 1991
N.H. Rev. Stat. Ann. § 82-A:14— Tax Sales
N.H. Rev. Stat. Ann. § 82-A:15— Administration; Rulemaking; Proceedings
N.H. Rev. Stat. Ann. § 82-A:16— Repealed by 1991, 163:43, XXXVIII, eff. May 27, 1991
N.H. Rev. Stat. Ann. § 82-A:16-a— Confidentiality of Records
N.H. Rev. Stat. Ann. § 82-A:17— Severability