New Hampshire Revised Statutes 82-A:4 – Imposition of Tax; Interstate Communications Services
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Terms Used In New Hampshire Revised Statutes 82-A:4
- 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
- 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. See New Hampshire Revised Statutes 82-A:2
- 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. See New Hampshire Revised Statutes 82-A:2
- 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. 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 - Retailer: means and includes every person engaged in the business of making sales at retail as defined in this chapter. See New Hampshire Revised Statutes 82-A:2
- Seller: means a person who sells prepaid wireless telecommunications service to another person. See New Hampshire Revised Statutes 82-A:2
- 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. See New Hampshire Revised Statutes 82-A:2 - state: when applied to different parts of the United States, may extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall include said district and territories. See New Hampshire Revised Statutes 21:4
- 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. See New Hampshire Revised Statutes 82-A:2
- United States: shall include said district and territories. See New Hampshire Revised Statutes 21:4
Except as provided in N.H. Rev. Stat. § 82-A:4-b, N.H. Rev. Stat. § 82-A:4-d, and N.H. Rev. Stat. § 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 N.H. Rev. Stat. § 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.