New Hampshire Revised Statutes 82-A:4-e – Special Rules for Prepaid Wireless Telecommunications Service
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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 N.H. Rev. Stat. § 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 N.H. Rev. Stat. § 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 N.H. Rev. Stat. § 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 N.H. Rev. Stat. § 82-A:7.
VII. The prepaid commercial mobile radio service E911 surcharge imposed under N.H. Rev. Stat. § 106-H:9, I-a shall not be subject to the tax imposed by this section.
II. For purposes of paragraph I, a retail transaction is sourced to New Hampshire:
Terms Used In New Hampshire Revised Statutes 82-A:4-e
- 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
- 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
- Prepaid wireless telecommunications service: means "prepaid commercial mobile radio service" as that term is defined in N. See New Hampshire Revised Statutes 82-A:2
- Retail transaction: means the purchase of prepaid wireless telecommunications service from a seller for any purpose other than resale. 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
- 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
(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 N.H. Rev. Stat. § 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 N.H. Rev. Stat. § 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 N.H. Rev. Stat. § 82-A:7.
VII. The prepaid commercial mobile radio service E911 surcharge imposed under N.H. Rev. Stat. § 106-H:9, I-a shall not be subject to the tax imposed by this section.