New Hampshire Revised Statutes 82-A:4-c – Special Rules for Private Communications Services
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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.
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.
Terms Used In New Hampshire Revised Statutes 82-A:4-c
- 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
- 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
- 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
- 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
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.