New Hampshire RSA — Title V (Taxation)
RSA 82-A:4-d
Special Rules for VoIP Services. –
Official textgencourt.state.nh.us
A tax is imposed on intrastate and interstate communications services that are VoIP services provided by a retailer to a person with a place of primary use in this state, regardless of where the VoIP services originate, terminate, or pass through. The tax shall be imposed on the gross charge at the rate specified in RSA 82-A:3 and RSA 82-A:4. No tax shall be imposed on a person whose place of primary use is outside this state.
Source: view the official text
In this chapter (24 sections)
- 82-A:1 · Statement of Purpose. –
- 82-A:2 · Definitions. –
- 82-A:3 · Imposition of Tax; Intrastate Communications Services. –
- 82-A:4 · Imposition of Tax; Interstate Communications Services. –
- 82-A:4-a · Computation of Tax; Coin-Operated Telephone Service. –
- 82-A:4-b · Special Rules for Mobile Telecommunications Services. –
- 82-A:4-c · Special Rules for Private Communications Services. –
- 82-A:4-d · Special Rules for VoIP Services. –
- 82-A:4-e · Special Rules for Prepaid Wireless Telecommunications…
- 82-A:5 · Repealed by 2007, 263:79, eff. July 1, 2007. –
- 82-A:6 · Collection of Tax. –
- 82-A:7 · Tax Returns by Retailer; Estimated Payments and Extensions. –
- 82-A:8 · Tax Returns by Taxpayer. –
- 82-A:9 · Resale Number. –
- 82-A:10 · Repealed by 1991, 163:43, XXXIV, eff. May 27, 1991. –
- 82-A:11 · Books, Records, Papers and Other Documents. –
- 82-A:11-a · Examinations of Telephone Company Records; Enhanced 911…
- 82-A:12 · Repealed by 1991, 163:43, XXXV, eff. May 27, 1991. –
- 82-A:13 · Repealed by 1991, 163:43, XXXVI, eff. May 27, 1991. –
- 82-A:14 · Tax Sales. –
- 82-A:15 · Administration; Rulemaking; Proceedings. –
- 82-A:16 · Repealed by 1991, 163:43, XXXVIII, eff. May 27, 1991. –
- 82-A:16-a · Confidentiality of Records. –
- 82-A:17 · Severability. –