New Hampshire § 82-A:4-d Special Rules for VoIP Services

New Hampshire Statutes

§ 82-A:4-d — Special Rules for VoIP Services

New Hampshire § 82-A:4-d

Title VTAXATION

Ch. 82-ACOMMUNICATIONS SERVICES TAX

This text of New Hampshire § 82-A:4-d (Special Rules for VoIP 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:4-d (2026).

Text

A tax is imposed on intrastate and interstate communications services that are VoIP services provided by a retailer to a person with a place of primary use in this state, regardless of where the VoIP services originate, terminate, or pass through. The tax shall be imposed on the gross charge at the rate specified in RSA 82-A:3 and RSA 82-A:4. No tax shall be imposed on a person whose place of primary use is outside this state.

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A tax is imposed on intrastate and interstate communications services that are VoIP services provided by a retailer to a person with a place of primary use in this state, regardless of where the VoIP services originate, terminate, or pass through. The tax shall be imposed on the gross charge at the rate specified in RSA 82-A:3 and RSA 82-A:4. No tax shall be imposed on a person whose place of primary use is outside this state.