New Hampshire Statutes

§ 82-A:1 — Statement of Purpose

New Hampshire § 82-A:1
JurisdictionNew Hampshire
Title VTAXATION
Ch. 82-ACOMMUNICATIONS SERVICES TAX

This text of New Hampshire § 82-A:1 (Statement of Purpose) is published on Counsel Stack Legal Research, covering New Hampshire primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
N.H. Rev. Stat. Ann. § 82-A:1 (2026).

Text

It is the intent of the general court to impose a tax on those who use 2-way communications services and to source mobile telecommunications services to the place of primary use. It is also the intent of the general court that Internet access service shall not be subject to the tax imposed by this chapter.

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Legislative History

1990, 9:8. 2002, 219:1, eff. July 1, 2002. 2012, 279:4, eff. June 21, 2012. 2019, 346:252, eff. Jan. 1, 2020.

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Bluebook (online)
New Hampshire § 82-A:1, Counsel Stack Legal Research, https://law.counselstack.com/statute/nh/82-A/82-A%3A1.