New Hampshire § 82-A:3 Imposition of Tax;  Intrastate Communications Services

New Hampshire Statutes

§ 82-A:3 — Imposition of Tax; Intrastate Communications Services

New Hampshire·Title V TAXATION·Ch. 82-A COMMUNICATIONS SERVICES TAX

A tax is imposed upon intrastate communications services furnished to a person in this state and purchased at retail from a retailer by such person, at the rate of 7 percent of the gross charge therefor. However, such tax is not imposed on any communications services to the extent a tax on such services may not, under the Constitution and statutes of the United States, be made the subject of taxation by the state.

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A tax is imposed upon intrastate communications services furnished to a person in this state and purchased at retail from a retailer by such person, at the rate of 7 percent of the gross charge therefor. However, such tax is not imposed on any communications services to the extent a tax on such services may not, under the Constitution and statutes of the United States, be made the subject of taxation by the state.

New Hampshire § 82-A:3 (Imposition of Tax; Intrastate Communications Services) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.