RSA 82-A:9 — Resale Number. –

I. If a person who provides communications services in this state claims to be a reseller of such services, such person shall apply to the department for a resale number. Such applicant shall state facts which will show the department why such applicant is not liable for tax under this chapter on any of his purchases and shall furnish such additional information as the department may reasonably require.
II. Upon approval of the application, the department shall assign a resale number to the applicant and shall certify such number to him. The department may cancel any such number which is obtained through misrepresentation, or which is used to provide communications services tax-free when such services in fact are not for resale, or which no longer applies because of the person's having discontinued the making of resales.
III. Except as provided in this section, providing communications services in this state shall not be made tax-free on the ground of being a sale for resale unless the person has an active resale number from the department and furnishes that number to the retailer in connection with certifying to the retailer that any sale to such person is nontaxable because of being a sale for resale.