Section Rev 1604.01 - Sourcing Gross Charges for Mobile Telecommunications(a) Gross charges for intrastate and interstate mobile telecommunications services which are deemed provided by the customer's home service provider, as defined in RSA 82-A:2, XVIII, shall be sourced to the customer's place of primary use.(b) The communications services tax shall be imposed on gross charges for intrastate and interstate mobile telecommunication services which have been deemed to be provided by the customer's home service provider and sourced to the customer's place of primary use within New Hampshire.(c) Exceptions to (b), above, shall include:(1) Gross charges to a customer whose place of primary use is outside of New Hampshire;(2) Gross charges for paid calling services and air-ground radio telephone service;(3) Any mobile telecommunications services which are precluded from inclusion in gross charges by federal law; and(4) Any local tax or 911 surcharge.N.H. Admin. Code § Rev 1604.01
#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).