Statutes, codes, and regulations
New Hampshire Administrative Code
Title Rev - Department of Revenue AdministrationChapter Rev 1600 - COMMUNICATIONS SERVICES TAX
Part Rev 1605 - PREPAID WIRELESS TELECOMMUNICATIONS AND VOICE OVER INTERNET PROTOCOL (VoIP) SERVICES
Section Rev 1605.02 - Sourcing VoIP Services

N.H. Admin. Code § Rev 1605.02

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Current through Register No. 45, November 7, 2024
Section Rev 1605.02 - Sourcing VoIP Services
(a) Gross charges for VoIP services provided by a retailer to a person with a place of primary use in this state shall be subject to the tax specified in RSA 82-A:4-d, regardless of where the VOIP services originate, terminate, or pass through.
(b) VoIP services provided to a person with a place of primary use outside this state shall not be subject to the tax.

N.H. Admin. Code § Rev 1605.02

Derived from Volume XL Number 15, Filed April 9, 2020, Proposed by #13002, Effective 3/17/2020, Expires 3/17/2030
Amended by Number 10, Filed March 9, 2023, Proposed by #13553, Effective 2/7/2023, Expires 2/7/2033 (see Revision Note at chapter heading for Rev 1600).