Statutes, codes, and regulations
New Hampshire Administrative Code
Title Rev - Department of Revenue AdministrationChapter Rev 1600 - COMMUNICATIONS SERVICES TAX
Part Rev 1601 - DEFINITIONS
Section Rev 1601.18 - Reseller

N.H. Admin. Code § Rev 1601.18

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Current through Register No. 1, January 2, 2025
Section Rev 1601.18 - Reseller

"Reseller" means any person who purchases communications services for use as a component part of the service provided by the reseller to the ultimate retail consumer who originates or terminates the taxable communications services.

N.H. Admin. Code § Rev 1601.18

#8178, eff 9-24-04; ss by #10213, eff 10-24-12 (from Rev 1601.16 )

Amended by Number 10, Filed March 9, 2023, Proposed by #13553, Effective 2/7/2023, Expires 2/7/2033 (see Revision Note at chapter heading for Rev 1600).