RSA 82-A:4-c — Special Rules for Private Communications Services. –

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.