New Hampshire Statutes
§ 82-A:1 — Statement of Purpose
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.
Nearby Sections
15
§ 82-A:1
Statement of Purpose§ 82-A:14
Tax Sales§ 82-A:16-a
Confidentiality of Records§ 82-A:17
Severability§ 82-A:2
Definitions