Section Rev 1602.01 - Charges Directly Related or Necessary to Communications Services(a) All amounts charged by a retailer for services used by customers in connection with the origination or reception of communications services shall be included in the amount of the gross charge, unless otherwise specified in these rules.(b) Hotels, motels, inns, bed and breakfast facilities, colleges, or other similar organizations reselling communications services to their guests or students shall not be required to collect the tax on such sales provided: (1) The fee charged, other than the cost of the communications services from the initial retailer, shall be one dollar or less for the use of the equipment; and(2) The cost of the communications services from the initial retailer shall not be increased in amount but merely passed on to the consumer by the reseller.N.H. Admin. Code § Rev 1602.01
#4799, Interim, eff 8-22-90, exp. 6-1-90; ss by #4954, eff 10-16-90; ss by #6336, eff 9-24-96; ss by #8178, eff 9-24-04; ss by #10213, eff 10-24-12
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).