Terms Used In New Hampshire Revised Statutes 82-A:1

• 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. See New Hampshire Revised Statutes 82-A:2
• 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. See New Hampshire Revised Statutes 82-A:2
• 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. See New Hampshire Revised Statutes 82-A:2