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 § 82-A:3

Title VTAXATION

Ch. 82-ACOMMUNICATIONS SERVICES TAX

This text of New Hampshire § 82-A:3 (Imposition of Tax; Intrastate Communications Services) 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:3 (2026).

Text

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.