N.H. Admin. Code § Rev 1601.20

Current through Register No. 1, January 2, 2025

Section Rev 1601.20 - Retailers

"Retailers" means:

(a) All persons, whether natural, corporate or otherwise, who engage in the business of making sales of communications services at retail, such as, but not limited to:

(1) Telephone services;

(2) Telegraph services;

(3) Mobile telecommunications services;

(4) Paging services;

(5) Facsimile transmission services;

(6) Party line services;

(7) Personal communications services;

(8) Prepaid wireless telecommunications services; or

(9) Voice over Internet protocol (VoIP) services;

(b) Hotels, motels, inns, bed and breakfast facilities, colleges, and other businesses who sell telecommunication services to guests, students, or other persons at retail; and

(c) For purposes of prepaid wireless telecommunications services, to have the same meaning as "seller", defined below.

N.H. Admin. Code § Rev 1601.20

#10213, eff 10-24-12 (from Rev 1601.18 )

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).