Section Rev 1602.05 - Paid Calling Service(a) Communications services provided by retailers through the use of a paid calling service shall be subject to tax on the gross charge when the origination point of the telecommunication signal is first identified in New Hampshire.(b) Retailers shall include the amount of tax due from paid calling services during a calendar month in their communications services retailer tax return for the applicable period.N.H. Admin. Code § Rev 1602.05
#6336, eff 9-24-96; ss by #8178, eff 9-24-04; ss by #10213, eff 10-24-12 (from Rev 1602.06 )
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).