Section Rev 1602.06 - Coin Operated Telephone Service(a) Retailers shall impose the tax on a customer by one of the following methods: (1) Using the statutory rate of 7% of the total charge for the call;(2) Using the nearest positive multiple of $.05; or(3) Including the tax in the individual charge to the customer.(b) When the retailer selects the nearest positive multiple method in (a)(2) above:(1) A zero amount shall not be a positive multiple of $.05; and(2) The minimum amount of tax for a call shall be $.05.(c) When the retailer selects to include the tax in the individual charge to the consumer in (a)(3) above, the retailer shall multiply the gross receipts by a tax rate of 6.54% to determine the tax portion of the combined amount.N.H. Admin. Code § Rev 1602.06
#6693, eff 2-24-98; ss by #8178, eff 9-24-04; ss by #10213, eff 10-24-12 (from Rev 1602.07 )
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).