New Hampshire Revised Statutes 82-A:4-b – Special Rules for Mobile Telecommunications Services
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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 N.H. Rev. Stat. § 82-A:3 and N.H. Rev. Stat. § 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.
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.
Terms Used In New Hampshire Revised Statutes 82-A:4-b
- Charges for mobile telecommunications services: means any charge for, or associated with, the provision of commercial mobile radio service, as defined in Section 20. See New Hampshire Revised Statutes 82-A:2
- Commissioner: means the commissioner of the department of revenue administration. See New Hampshire Revised Statutes 82-A:2
- Contract: A legal written agreement that becomes binding when signed.
- 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. See New Hampshire Revised Statutes 82-A:2
- Department: means the department of revenue administration. See New Hampshire Revised Statutes 82-A:2
- Enhanced zip code: means a United States postal zip code of 9 or more digits. 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
- Home service provider: means the facilities-based carrier or reseller with which the taxpayer contracts for the provision of mobile telecommunications services. See New Hampshire Revised Statutes 82-A:2
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- 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 - Public law: A public bill or joint resolution that has passed both chambers and been enacted into law. Public laws have general applicability nationwide.
- 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
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.