TITLE V
TAXATION

Chapter 82-A
COMMUNICATIONS SERVICES TAX

Section 82-A:1

    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.

Source. 1990, 9:8. 2002, 219:1, eff. July 1, 2002. 2012, 279:4, eff. June 21, 2012. 2019, 346:252, eff. Jan. 1, 2020.

Section 82-A:2

    82-A:2 Definitions. –
As used in this chapter, unless the context clearly requires otherwise:
I. "Amount paid" means the amount charged to the taxpayer's service address in this state regardless of where such amount is billed or paid.
II. "Commissioner" means the commissioner of the department of revenue administration.
III. "Communications services" means services for transmitting, emitting, or receiving signs, signals, writing, images, sounds or intelligence of any nature by any electromagnetic system capable of 2-way communication and includes, without limitation, messages or information transmitted through use of local, toll and wide area telephone service; private line services and networks, whether leased, rented or owned; channel services; telegraph services; teletypewriter services; cable television; computer exchange services; mobile telecommunications services; prepaid wireless telecommunications services; VoIP; facsimile services; specialized mobile radio; stationary 2-way radio; paging services; or any other form, whether stationary, portable or mobile, of 2-way communications; or any other transmission of messages or information by electronic or similar means, between or among points by wire, cable, fiber-optics, laser, microwave, radio, satellite or similar facilities. "Communications services" shall not include:
(a) Value added services in which computer processing applications are used to act on the form, content, code and protocol of the information for purposes other than transmission;
(b) Purchases of communications services by a communications services provider for use as a component part of the service provided by him to the ultimate retail consumer who originates or terminates the taxable end-to-end communications, including carrier access charges, right of access charges, charges for use of inter-company facilities, and all communications services resold in the subsequent provision of, used as a component of, or integrated into end-to-end communications services;
(c) The one-way transmission of radio or television programming, by cable, broadcast, satellite, microwave or similar facility, which is made available generally to any person able to receive such transmission, together with the interaction, if any, of such person required for the selection of such programming other than by use of the same facility by which such transmission was received; or
(d) Internet access.
IV. "Department" means the department of revenue administration.
V. "Gross charge" means the amount paid for communications services and for all services and equipment provided in connection therewith by a retailer, valued in money whether paid in money or otherwise, including cash, credits, services and property of every kind or nature, and shall be determined without any deduction on account of the cost of such communications services, the cost of materials used, labor or service costs or any other expense whatsoever. "Gross charges" for private communications service shall include charges apportioned to New Hampshire in accordance with RSA 82-A:4-c. In case credit is extended, the amount thereof shall be included only as and when paid. However, "gross charge" shall not include:
(a) Any amounts added to a purchaser's bill because of a charge made pursuant to the tax imposed by this chapter, or the tax imposed by Section 4251 of the United States Internal Revenue Code;
(b) Charges for a sent collect communication service received outside of the state;
(c) Charges for leased time on equipment or charges for the storage of data or information for subsequent retrieval or the processing of data or information intended to change its form or content. Such equipment includes, but is not limited to, the use of calculators, computers, data processing equipment, tabulating equipment or accounting equipment and also includes the usage of computers under a time-sharing agreement;
(d) Charges for customer equipment, including such equipment that is leased or rented by the customer from any source, wherein such charges are disaggregated and separately identified from other charges;
(e) Charges for services which are not provided in connection with originating or receiving communications services and which are not necessary for or directly related to the provision of communications services, to the extent that the charges for such services are disaggregated and separately identified from other charges on the customer's bill. In instances where the retailer does not separately list charges for taxable and non-taxable communications services, such charges shall be subject to the taxes imposed by this chapter, unless the retailer can reasonably identify charges not subject to such tax from its books and records kept in the ordinary course of business and provide verifiable data as to the calculation of the tax to the department upon request. A retailer calculating the tax on the basis of its books and records shall provide the taxpayer with an explanation of the calculation of the tax upon request;
(f) Charges for communications services and all services and equipment provided in connection therewith between a parent corporation and its wholly owned subsidiaries or between wholly owned subsidiaries, when the tax imposed under this chapter has already been paid to a retailer and only to the extent that the charges between the parent corporation and wholly owned subsidiaries or between wholly owned subsidiaries represent expense allocation between the corporations and not the generation of profit for the corporation rendering such service;
(g) [Repealed.]
(h) Bad debt. For the purposes of this paragraph, bad debt means any portion of a debt that is related to a purchase at retail for which gross charges are not otherwise deductible or excludable that has become worthless or uncollectible, as determined under applicable federal income tax standards. If the portion of the debt deemed to be bad is subsequently paid, the retailer shall report and pay the tax on that portion during the reporting period in which the payment is made; and
(i) Charges for Internet access.
VI. "Interstate communications services" means all communications services that either originate or terminate outside this state.
VII. "Intrastate communications services" means all communications services that originate and terminate within this state.
VIII. "Person" means any natural individual, firm, trust, estate, partnership, association, joint stock company, joint venture, corporation or a receiver, trustee, guardian or other representative appointed by order of any court; the federal and state governments and their agencies and departments, including state universities created by statute; or any county, city, town, school district or other political subdivision of this state.
IX. "Purchase at retail" means the acquisition, consumption or use of communications services through a sale at retail.
X. "Retailer" means and includes every person engaged in the business of making sales at retail as defined in this chapter. The department may, in its discretion, upon application, authorize the collection of the tax hereby imposed by any retailer not maintaining a place of business within this state, who, to the satisfaction of the department, furnishes adequate security to insure collection and payment of the tax. Such retailer shall be issued, without charge, a permit to collect such tax. When so authorized, it shall be the duty of such retailer to collect the tax upon all of the gross charges for communications services in this state in the same manner and subject to the same requirements as a retailer maintaining a place of business within this state. The permit may be revoked by the department at its discretion. For purposes of the tax imposed by this chapter on prepaid wireless telecommunications service, "retailer" has the same meaning as "seller."
XI. "Retailer maintaining a place of business in this state", or any like term, means and includes any retailer having or maintaining within this state, directly or by a subsidiary, an office, distribution facilities, transmission facilities, sales office, warehouse or other place of business, or any agent or other representative operating within this state under the authority of the retailer or its subsidiary, irrespective of whether such place of business or agent or other representative is located here permanently or temporarily, or whether such retailer or subsidiary is licensed to do business in this state.
XII. "Sale at retail" means the transmitting, supplying or furnishing of communications services and all services and equipment provided in connection therewith for a consideration to persons other than the federal and state governments and their agencies and departments, including the state university system created by statute, and any county, city, town, school district or other political subdivision of this state, to the extent, in each case, such communications services are for their own use.
XIII. "Service address" means:
(a) The location of communications services equipment to which a taxpayer's call is charged and from which the communications services originate or terminate, regardless of where the call is billed or paid.
(b) In the event the location in subparagraph (a) is unknown, service address means the origination point of the signal of the telecommunications services first identified by either the seller's telecommunications system or in information received by the seller from its service provider, where the system used to transport such signals is not that of the seller.
(c) If the location in subparagraph (a) and (b) are unknown or in the event this may not be a defined location, as in the case of mobile telephones, paging systems, maritime systems, and the like (except for air-to-ground radiotelephone service as defined in section 22.99 of title 47 of the Code of Federal Regulations in effect on June 1, 1999), service address shall mean the location of a taxpayer's place of primary use.
XIV. "Taxpayer" means a person who individually or through his or her agents, employees or permittees uses communications services in this state and who incurs a tax liability under this chapter. For purposes of the tax imposed by this chapter on mobile telecommunications services, "taxpayer" has the same meaning as "customer."
XV. "Charges for mobile telecommunications services" means any charge for, or associated with, the provision of commercial mobile radio service, as defined in section 20.3 of title 47 of the Code of Federal Regulations as in effect on June 1, 1999, or any charge for, or associated with, a service provided as an adjunct to a commercial mobile radio service, that is billed to the taxpayer by or for the taxpayer's home service provider regardless of whether individual transmissions originate or terminate within the licensed service area of the home service provider.
XVI. "Customer," when used in relation to mobile telecommunications services, means the person or entity that contracts with the home service provider for mobile telecommunications service, or, if the end user of mobile telecommunications service is not the contracting party, the end user of the mobile telecommunications service, provided, however, that this clause only applies for the purpose of determining the place of primary use. "Customer" does not include a serving carrier under an arrangement to serve the customer outside the home service provider's licensed service area.
XVII. "Enhanced zip code" means a United States postal zip code of 9 or more digits.
XVIII. "Home service provider" means the facilities-based carrier or reseller with which the taxpayer contracts for the provision of mobile telecommunications services.
XIX. "Licensed service area" means the geographic area in which the home service provider is authorized by law or contract to provide commercial mobile radio services to the taxpayer.
XX. "Mobile telecommunications service" means commercial mobile radio service, as defined in section 20.3 of title 47 of the Code of Federal Regulations as in effect on June 1, 1999.
XXI. "Place of primary use" means the street address representative of where the taxpayer's use of the telecommunications service primarily occurs, which must be:
(a) Either the residential street address or the primary business street address of the taxpayer; and
(b) In the case of mobile telecommunications services, within the licensed service area of the home service provider.
XXII. "Serving carrier" means a facilities-based carrier providing mobile telecommunications service to a taxpayer outside the home service provider's licensed service area.
XXIII. "Paid calling service" means the communications service obtained by making a payment on a call-by-call basis either through the use of a credit card or payment mechanism such as a bank card, travel card, credit card, calling card, or debit card, or by charge made to a telephone number which is not associated with the origination or termination of the communications service.
XXIV. "Private communications service" means a communications service that entitles the taxpayer to exclusive or priority use of a communications channel or group of channels between or among termination points, regardless of the manner in which such channel or channels are connected, and includes switching capacity, extension lines, stations, and any other associated services that are provided in connection with the use of such channel or channels.
XXV. "Internet" means collectively the myriad of computer and telecommunications facilities, including equipment and operating software, which comprises the interconnected world-wide network of networks that employ the Transmission Control Protocol/Internet Protocol, or any predecessor or successor protocols to such protocol, to communicate information of all kinds by wire or radio.
XXVI. "Internet access":
(a) Means a service that enables users to connect to the Internet to access content, information, or other services offered over the Internet;
(b) Includes the purchase, use, or sale of communications services by a provider of a service described in subparagraph (a) to the extent such communications services are purchased, used, or sold:
(1) To provide such service; or
(2) To otherwise enable users to access content, information, or other services offered over the Internet;
(c) Includes services that are incidental to the provision of the service described in subparagraph (a) when furnished to users as part of such service, such as a home page, electronic mail, and instant messaging (including voice- and video-capable electronic mail and instant messaging), video clips, and personal electronic storage capacity;
(d) Does not include voice, audio, or video programming, or other products and services (except services described in subparagraph (a), (b), (c), or (e)) that utilize Internet protocol or any successor protocol and for which there is a charge, regardless of whether such charge is separately stated or aggregated with the charge for services described in subparagraph (a), (b), (c), or (e); and
(e) Includes a homepage, electronic mail, and instant messaging (including voice- and video-capable electronic mail and instant messaging), video clips, and personal electronic storage capacity that are provided independently or not packaged with Internet access.
XXVII. "Prepaid wireless telecommunications service" means "prepaid commercial mobile radio service," as that term is defined in RSA 106-H:2, VIII-b.
XXVIII. "Retail transaction" means the purchase of prepaid wireless telecommunications service from a seller for any purpose other than resale.
XXIX. "Seller" means a person who sells prepaid wireless telecommunications service to another person.
XXX. "Voice over Internet Protocol" or "VoIP" means any service that:
(a) Enables real-time, 2-way voice communications that originate from or terminate to the user's location in Internet Protocol or any successor protocol;
(b) Requires a broadband connection from the user's location; and
(c) Permits users generally to receive calls that originate on the public switched telephone network and to terminate calls to the public switched telephone network.

Source. 1990, 9:8; 101:2, 6. 1997, 351:35, 36. 2002, 219:2-4. 2004, 111:1-4. 2005, 190:1, eff. July 1, 2005. 2012, 279:5-7, eff. June 21, 2012. 2019, 346:253-255, eff. Jan. 1, 2020.

Section 82-A:3

    82-A:3 Imposition of Tax; Intrastate Communications Services. – 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.

Source. 1990, 9:8. 2001, 158:25. 2003, 319:39, eff. July 1, 2003.

Section 82-A:4

    82-A:4 Imposition of Tax; Interstate Communications Services. – Except as provided in RSA 82-A:4-b, RSA 82-A:4-d, and RSA 82-A:4-e, a tax is imposed upon interstate communications services and private 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 when such service purchased on a call-by call basis originates in this state and terminates outside this state or originates outside this state and terminates in this state and the service address is in this state, or when such service purchased on a basis other than a call-by-call basis is provided to a person with a place of primary use in this state or when such private communications services are apportioned to this state in accordance with RSA 82-A:4-c. Provided however, a tax is imposed upon interstate paid calling service 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 when the origination point of the communications signal (as first identified by either (a) the seller's telecommunications system, or (b) information received by the seller from its service provider, where the system used to transport such signals is not that of the seller) is in this state. To prevent actual multi-state taxation of communications services that are subject to taxation under this section, any taxpayer, upon proof that the taxpayer has paid a tax in another state on such services, shall be allowed a credit against the tax imposed in this section to the extent of the amount of such tax properly due and paid in such other state. However, such tax is not imposed on communications services to the extent such services may not, under the Constitution and statutes of the United States, be made the subject of taxation by the state.

Source. 1990, 9:8; 101:3. 2001, 158:26. 2002, 219:5. 2003, 319:39. 2004, 111:5, eff. July 1, 2004. 2019, 346:256, eff. Jan. 1, 2020.

Section 82-A:4-a

    82-A:4-a Computation of Tax; Coin-Operated Telephone Service. – If the tax imposed under this chapter is for coin-operated telephone service, the tax may be computed to the nearest multiple of $.05, except that, where the tax is midway between multiples of $.05, the next higher multiple shall apply.

Source. 1997, 351:37, eff. July 1, 1997.

Section 82-A:4-b

    82-A:4-b Special Rules for Mobile Telecommunications Services. –
I. A tax is imposed on intrastate and interstate communication services that are mobile telecommunications services deemed to be provided by the taxpayer's home service provider whose territorial limits encompass the taxpayer's place of primary use, regardless of where the mobile telecommunication 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 customer whose place of primary use is outside this state.
II. Mobile telecommunications services provided to a taxpayer, the charges for which are billed by or for the taxpayer's home service provider, are deemed to be provided by the home service provider. Intrastate mobile telecommunications services provided by a home service provider are subject to the tax imposed by this chapter if they are billed to a taxpayer with a place of primary use in this state and they originate and terminate in this state or originate and terminate in any single state. Interstate mobile telecommunications services provided by a home service provider are subject to the tax imposed by this chapter if they are billed to a taxpayer with a place of primary use in this state and they originate in one state and terminate in another state.
III. In order to assign the place of primary use for mobile telecommunications services pursuant to the Mobile Telecommunications Sourcing Act, Public Law 106-252, the commissioner may choose whether to furnish home service providers with a database that matches addresses with taxing jurisdictions or to allow home service providers to employ an enhanced zip code in lieu of providing a database. A home service provider that uses a database furnished by the commissioner or, if no database is provided, an enhanced zip code shall be held harmless from any tax, charge, or fee liability that otherwise would be due solely as a result of reliance on such database or enhanced zip code, provided that the provisions of 4 U.S.C. sections 119, 120, and 121 are followed by the home service provider.
IV. (a) A home service provider shall be responsible for obtaining and maintaining the taxpayer's place of primary use.
(b) If the home service provider relies, in good faith, on the information provided by the taxpayer such home service provider shall not be liable for any additional taxes, charges or fees based on a different determination by the department of the place of primary use. The home service provider shall change the place of primary use determined by the department on a prospective basis commencing on the date of notification by the department.
(c) Subject to subparagraph (b), a home service provider may treat the address used by the home service provider for tax purposes for any taxpayer under a service contract or agreement in effect prior to July 28, 2002 as the place of primary use for the remaining term of such service contract, excluding any extension or renewal of such service contract or agreement.
V. (a) Any taxpayer who alleges that an amount of tax, or the assignment of the place of primary use or taxing jurisdiction included in the billing is erroneous shall notify the home service provider in writing of the error. The taxpayer shall include the street address for the taxpayer's place of primary use, the account name and number for which the correction is sought, a description of the alleged error, and any other information requested by the home service provider necessary to process the request.
(b) The home service provider shall conduct a review of its records and the electronic database or enhanced zip code used to determine the place of primary use within 60 days of receiving the notice from the taxpayer. If it is determined that the amount of tax or the assignment of the place or primary use or taxing jurisdiction is in error, the home service provider shall correct the error and refund or credit the amount of tax erroneously collected from the taxpayer for a period of 3 years. If it is determined that the amount of tax or the assignment of the place of primary use or taxing jurisdiction is correct, the home service provider shall provide a written explanation to the taxpayer.
(c) A taxpayer seeking correction of assignment of place of primary use or taxing jurisdiction, or a refund or credit of taxes erroneously collected by the home service provider shall seek to have the error corrected pursuant to these provisions before any cause of action arises as a result of such error.
VI. In instances where the home service provider does not separately list charges for taxable and non-taxable mobile telecommunications services, such charges shall be subject to the taxes imposed by this chapter, unless the home service provider can reasonably identify charges not subject to such tax from its books and records kept in the ordinary course of business. A taxpayer may not rely upon the nontaxability of charges for mobile telecommunications services unless the taxpayer's home service provider separately states the charges for nontaxable mobile telecommunications services from taxable charges or the home service provider elects, after receiving written notice from the taxpayer in the form required by the provider, to provide verifiable data based upon the home service provider's books and records that are kept in the regular course of business that reasonably identify the nontaxable charges.

Source. 2002, 219:6, eff. July 1, 2002.

Section 82-A:4-c

    82-A:4-c Special Rules for Private Communications Services. –
The gross charge for private communications services is apportioned to this state as follows:
I. Service for a separate charge related to a taxpayer channel termination point is apportioned to this state if such customer channel termination point is located in this state.
II. Service where all taxpayer termination points are located entirely within this state is apportioned to this state.
III. Service for segments of a channel between 2 taxpayer channel termination points, one located inside this state and one located outside this state, and which segment of channel is separately charged is apportioned 50 percent to this state.
IV. Service for segments of a channel located in this state and one or more other states and which segments are not separately billed is apportioned to this state based on the percentage determined by dividing the number of taxpayer channel termination points in this state by the total number of taxpayer channel termination points.

Source. 2004, 111:6, eff. July 1, 2004.

Section 82-A:4-d

    82-A:4-d Special Rules for VoIP Services. – 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.

Source. 2019, 346:257, eff. Jan. 1, 2020.

Section 82-A:4-e

    82-A:4-e Special Rules for Prepaid Wireless Telecommunications Service. –
I. A tax is imposed on each retail transaction in this state of intrastate and interstate communications services that are prepaid wireless telecommunications services. The tax shall be imposed on the gross charge at the rate specified in RSA 82-A:3 and 82-A:4.
II. For purposes of paragraph I, a retail transaction is sourced to New Hampshire:
(a) If the retail transaction occurs in person at a seller's location in New Hampshire; or
(b) If subparagraph (a) does not apply, the prepaid wireless telecommunications service is evidenced by a physical item, such as a card, and the purchaser provides a New Hampshire delivery address for such item; or
(c) If subparagraphs (a) and (b) do not apply, the consumer gives a New Hampshire address during the consummation of the sale, including the address associated with the consumer's payment instrument if no other address is available, and the address is not given in bad faith; or
(d) If subparagraphs (a)-(c) do not apply, the consumer's mobile telephone number is associated with a postal zip code, telephone area code, or location within New Hampshire.
III. The tax imposed by this section shall be collected by the seller from the consumer with respect to each retail transaction sourced to New Hampshire, in accordance with RSA 82-A:6; provided, however, the amount of the tax shall be either separately stated on an invoice, receipt, or other similar document that is provided by the seller to the consumer, or otherwise disclosed to the consumer.
IV. If prepaid wireless telecommunications service is sold with one or more other products or services for a single, non-itemized charge, then the tax shall apply to the entire non-itemized charge except as provided in RSA 82-A:2, V(e).
V. If a minimal amount of prepaid wireless telecommunications service is sold with a prepaid wireless device for a single, non-itemized charge, then the seller may elect not to apply the tax to such transaction. For purposes of this subparagraph, an amount of service denominated as 10 minutes or less, or $5 or less, is minimal.
VI. The seller shall be liable to remit all taxes required by this section that are collected from consumers, including all such taxes that the seller is deemed to collect where the amount of the tax has not been separately stated on an invoice, receipt, or other similar document provided by the seller to the consumer, in accordance with RSA 82-A:7.
VII. The prepaid commercial mobile radio service E911 surcharge imposed under RSA 106-H:9, I-a shall not be subject to the tax imposed by this section.

Source. 2019, 346:257, eff. Jan. 1, 2020.

Section 82-A:5

    82-A:5 Repealed by 2007, 263:79, eff. July 1, 2007. –

Section 82-A:6

    82-A:6 Collection of Tax. – The tax imposed under this chapter shall be collected from the taxpayer by a retailer maintaining a place of business in this state or having taxable sales in excess of $10,000 and remitted to the department pursuant to this section. The tax required to be collected by this chapter and any such tax collected by such retailer shall constitute a debt owed by the retailer to this state. Retailers shall collect the tax from the taxpayer by adding the tax to the gross charge for communications services in this state, in the manner prescribed by the department. Whenever possible, the tax imposed by this chapter shall, when collected, be stated as a distinct item separate and apart from the gross charge for communications services, and shall be labeled "State Tax." The tax imposed by this chapter shall constitute a debt of the purchaser to the retailer who provides such taxable services until paid, and, if unpaid, is recoverable at law in the same manner as the original charge for such taxable services.

Source. 1990, 9:8, eff. April 1, 1990.

Section 82-A:7

    82-A:7 Tax Returns by Retailer; Estimated Payments and Extensions. –
I. Except as provided hereinafter in this section, on or before the fifteenth day of each month each retailer maintaining a place of business in this state shall make a return to the department for the preceding calendar month, stating:
(a) His name;
(b) The address of his principal place of business, and the address of the principal place of business, if that is a different address, from which he engages in the business of providing communications services;
(c) Total amount of gross charges billed by him during the preceding calendar month for providing communications services during such calendar month;
(d) Total amount received by him during the preceding calendar month on credit extended;
(e) Deductions allowed by law;
(f) Gross charges which were billed by him during the preceding calendar month and upon the basis of which the tax is imposed;
(g) Amount of tax computed upon gross charges as provided in paragraph VI; and
(h) Such other reasonable information as the department may require.
II. If the retailer's average monthly tax billings due to the department do not exceed $100, the department may authorize his returns to be filed on a quarter annual basis, with the return for January, February and March of each year being due by April 15 of such year; with the return for April, May and June of each year being due by July 15 of such year; with the return for July, August and September of each year being due by October 15 of such year; and with the return for October, November and December of each year being due by January 15 of the following year.
III. Notwithstanding any other provision of this chapter containing the time within which a retailer may file his return, in the case of any retailer who ceases to engage in a kind of business which makes him responsible for filing returns under this chapter, such retailer shall file a final return under this chapter with the department not more than one month after discontinuing such business.
IV. In making such return, the retailer shall determine the value of any consideration other than money received by him and he shall include such value in his return. Such determination shall be subject to review and revision by the department in the manner hereinafter provided for the correction of returns.
V. Each retailer whose average monthly liability to the department under this chapter is reasonably estimated to be in excess of $10,000 shall make estimated payments to the department on or before the fifteenth day of the month during which tax collection liability to the department is incurred in an amount equal to 90 percent of the retailer's actual tax collections for the same calendar month of the preceding year or, if no tax was collected in the preceding year, 90 percent of the reasonably estimated tax collections for the month. The amount of such estimated payments shall be credited against the final liability of the retailer's return for that month. Any outstanding credit, approved by the department, arising from the retailer's overpayment of its final liability for any month may be applied to reduce the amount of any subsequent estimated payment or credited against the final liability of the retailer's return for any subsequent month. If any estimated payment is not paid at the time or in the amount required by this section, the retailer shall be liable for penalty and interest on the difference between the minimum amount due as a payment and the amount of such payment actually and timely paid.
VI. If the commissioner finds that the information required for the making of an accurate return cannot reasonably be compiled by a retailer within 15 days after the close of the calendar month for which a return is to be made, he may grant an extension of time for the filing of such return for a period not to exceed 31 calendar days. The granting of such an extension may be conditioned upon the deposit by the retailer with the department of an amount of money not exceeding the amount estimated by the commissioner to be due with the return so extended. All such deposits, including any heretofore made with the department, shall be credited against the retailer's liabilities under this chapter. If any such deposit exceeds the retailer's present and probable future liabilities under this chapter, the department shall issue to the retailer a credit memorandum, which may be assigned by the retailer to a similar retailer under this chapter, in accordance with reasonable rules to be prescribed by the department.
VII. The retailer making the return herein provided for shall, at the time of making such return, pay to the department the amount of tax herein imposed.

Source. 1990, 9:8; 101:4.

Section 82-A:8

    82-A:8 Tax Returns by Taxpayer. –
I. When a taxpayer does not pay the tax imposed by this chapter to a retailer, such taxpayer shall file a return with the department and pay the tax upon that portion of gross charges so paid to the retailer during the preceding calendar month by the fifteenth day of the month following that month. Such return shall be filed on a form prescribed by the department and shall contain such information as the department may reasonably require.
II. When a taxpayer pays a tax imposed by this chapter directly to the department, the department upon request from such taxpayer, shall issue an appropriate receipt to such taxpayer showing that he has paid such tax to the department. Such receipt shall be sufficient to relieve the taxpayer from further liability for the amount of tax to which such receipt may refer.

Source. 1990, 9:8, eff. April 1, 1990.

Section 82-A:9

    82-A:9 Resale Number. –
I. If a person who provides communications services in this state claims to be a reseller of such services, such person shall apply to the department for a resale number. Such applicant shall state facts which will show the department why such applicant is not liable for tax under this chapter on any of his purchases and shall furnish such additional information as the department may reasonably require.
II. Upon approval of the application, the department shall assign a resale number to the applicant and shall certify such number to him. The department may cancel any such number which is obtained through misrepresentation, or which is used to provide communications services tax-free when such services in fact are not for resale, or which no longer applies because of the person's having discontinued the making of resales.
III. Except as provided in this section, providing communications services in this state shall not be made tax-free on the ground of being a sale for resale unless the person has an active resale number from the department and furnishes that number to the retailer in connection with certifying to the retailer that any sale to such person is nontaxable because of being a sale for resale.

Source. 1990, 9:8, eff. April 1, 1990.

Section 82-A:10

    82-A:10 Repealed by 1991, 163:43, XXXIV, eff. May 27, 1991. –

Section 82-A:11

    82-A:11 Books, Records, Papers and Other Documents. –
I. Every retailer maintaining a place of business in this state or required to file or actually filing in this state under this chapter and every taxpayer making direct tax payments to the department under this chapter shall keep books, records, papers and other documents which are adequate to reflect the information required by RSA 82-A:7 and 8 to be reported to the department by filing timely returns with the department. All books and records and other papers and documents required to be kept by this chapter shall be kept in the English language and shall, at all times during business hours of the day, be subject to inspection by the department or its duly authorized agents and employees.
II. The retailer may, upon written authorization of the commissioner, destroy any returns or records, papers or memoranda pertaining to such returns upon the expiration of any period covered by such returns with respect to which the department is authorized to establish liability.

Source. 1990, 9:8, eff. April 1, 1990.

Section 82-A:11-a

    82-A:11-a Examinations of Telephone Company Records; Enhanced 911 Charges. – For the purpose of administering and enforcing the provisions of this chapter and in order to assist the bureau of emergency communications, division of emergency services and communications, of the department of safety, in its administration of RSA 106-H:9, the department or any officer or employee of the department designated by the commissioner, may undertake investigations concerning matters covered by this chapter and RSA 106-H:9 and may examine any books, papers, records, or memoranda bearing upon the business transacted or purchased by any such retailer or taxpayer.

Source. 2005, 251:2. 2008, 361:14, eff. July 11, 2008.

Section 82-A:12

    82-A:12 Repealed by 1991, 163:43, XXXV, eff. May 27, 1991. –

Section 82-A:13

    82-A:13 Repealed by 1991, 163:43, XXXVI, eff. May 27, 1991. –

Section 82-A:14

    82-A:14 Tax Sales. – The provisions of RSA 80:26 apply to the sale of land for the payment of taxes due under this chapter, and the state treasurer is authorized to purchase the land for the state. If the state purchases the land, the state treasurer shall certify the purchase to the governor, and the governor shall draw his warrant for the purchase price out of any money in the treasury not otherwise appropriated.

Source. 1990, 9:8. 1991, 163:37, eff. May 27, 1991.

Section 82-A:15

    82-A:15 Administration; Rulemaking; Proceedings. –
I. The commissioner shall collect the taxes imposed under this chapter and interest, additions to tax and penalties imposed, and pay over to the state treasurer the amount of funds collected under this chapter.
II. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to:
(a) The administration of the communications services tax; and
(b) The recovery of any tax imposed by RSA 82-A, interest on tax, or penalties.
III. In the case of a notice of hearing, such notice shall be mailed to the retailer or taxpayer concerned at his last known address, by United States certified or registered mail, and such notice shall be mailed not less than 7 days prior to the date fixed for the hearing.
IV, V. [Repealed.]
VI. Retailers aggrieved by the department's determination of liability with respect to RSA 106-H:9 may appeal pursuant to the procedures and subject to the time limits provided for in taxes administered by the department under RSA 21-J, except that any appeals of the commissioner's redeterminations shall be to the superior court in the county in which the retailer resides or has a place of business or a resident agent. The date of the written notice of liability under RSA 106-H:9 to the retailer shall commence the 60-day period to appeal such determinations under RSA 21-J:28-b, I.

Source. 1990, 9:8. 1991, 163:43, XXXVII; 362:4. 2005, 251:3, eff. July 14, 2005.

Section 82-A:16

    82-A:16 Repealed by 1991, 163:43, XXXVIII, eff. May 27, 1991. –

Section 82-A:16-a

    82-A:16-a Confidentiality of Records. – Notwithstanding the provisions of RSA 21-J:14, the commissioner shall not be prohibited from providing tax information with respect to the tax imposed by this chapter to an officer or employee of the bureau of emergency communications, division of emergency services and communications, of the department of safety; provided, that disclosure of department records, files, and returns shall be only for the purposes of, and to the extent necessary for, the performance of his or her duties under RSA 106-H:9. Information disclosed shall not be further disclosed to persons other than officers or employees of the bureau of emergency communications, division of emergency services and communications, of the department of safety. Officers or employees of the bureau of emergency communications, division of emergency services and communications, of the department of safety having in their custody or control any confidential taxpayer information obtained from the department pursuant to this section shall be subject to the provisions of RSA 21-J:14.

Source. 2005, 251:4. 2008, 361:14, eff. July 11, 2008.

Section 82-A:17

    82-A:17 Severability. – If any provision of this chapter or the application thereof to any person or circumstance is held to be invalid, the invalidity shall not affect any other provision or the application of such provision to other persons or circumstances, and to this end the provisions of this chapter are severable.

Source. 1990, 9:8, eff. April 1, 1990.