Terms Used In New Hampshire Revised Statutes > Chapter 82-A - Communications Services Tax

• Amount paid: means the amount charged to the taxpayer's service address in this state regardless of where such amount is billed or paid. See New Hampshire Revised Statutes 82-A:2
• Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
• 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
• 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
• Contract: A legal written agreement that becomes binding when signed.
• Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
• 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
• following: when used by way of reference to any section of these laws, shall mean the section next preceding or following that in which such reference is made, unless some other is expressly designated. See New Hampshire Revised Statutes 21:13
• 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
• Gross charges: for private communications service shall include charges apportioned to New Hampshire in accordance with N. See New Hampshire Revised Statutes 82-A:2
• Guardian: A person legally empowered and charged with the duty of taking care of and managing the property of another person who because of age, intellect, or health, is incapable of managing his (her) own affairs.
• 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
• 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
• 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.
• Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
• Licensed service area: means the geographic area in which the home service provider is authorized by law or contract to provide commercial mobile radio services to the taxpayer. See New Hampshire Revised Statutes 82-A:2
• Mobile telecommunications service: means commercial mobile radio service, as defined in Section 20. See New Hampshire Revised Statutes 82-A:2
• month: shall mean a calendar month, and the word "year" a calendar year, unless otherwise expressed; and the word "year" shall be equivalent to the expression "year of our Lord. See New Hampshire Revised Statutes 21:8
• 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
• Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
• 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
• 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
• Private communications service: means a communications service that entitles the taxpayer to exclusive or priority use of a communications channel or group of channels between or among termination points, regardless of the manner in which such channel or channels are connected, and includes switching capacity, extension lines, stations, and any other associated services that are provided in connection with the use of such channel or channels. 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.
• Purchase at retail: means the acquisition, consumption or use of communications services through a sale at retail. See New Hampshire Revised Statutes 82-A:2
• registered mail: when used in connection with the requirement for notice by mail shall mean either registered mail or certified mail. See New Hampshire Revised Statutes 21:32-a
• 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
• 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
• Sale at retail: means the transmitting, supplying or furnishing of communications services and all services and equipment provided in connection therewith for a consideration to persons other than the federal and state governments and their agencies and departments, including the state university system created by statute, and any county, city, town, school district or other political subdivision of this state, to the extent, in each case, such communications services are for their own use. 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
• Serving carrier: means a facilities-based carrier providing mobile telecommunications service to a taxpayer outside the home service provider's licensed service area. 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
• Statute: A law passed by a legislature.
• 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
• Trustee: A person or institution holding and administering property in trust.
• United States: shall include said district and territories. See New Hampshire Revised Statutes 21:4
• VoIP: means any service that:
  (a) Enables real-time, 2-way voice communications that originate from or terminate to the user's location in Internet Protocol or any successor protocol;
  (b) Requires a broadband connection from the user's location; and
  (c) Permits users generally to receive calls that originate on the public switched telephone network and to terminate calls to the public switched telephone network. See New Hampshire Revised Statutes 82-A:2