Section Rev 1604.02 - Use of Enhanced Zip Code(a) Home service providers shall employ the enhanced zip code, as defined in RSA 82-A:2, XVII, to assign each customer a place of primary use.(b) If the enhanced zip code overlaps boundaries of taxing jurisdictions, the home service provider shall designate one specific jurisdiction within the overlapping boundaries for use in taxing.(c) A home service provider shall not be liable for the tax on improperly sourced charges if the provider shall show it exercised due diligence by:(1) Implementing and maintaining internal controls to promptly correct erroneous assignments of street addresses to taxing jurisdictions; and(2) Using all obtainable data pertaining to changes in jurisdictional boundaries that materially affect the accuracy of the database.N.H. Admin. Code § Rev 1604.02
#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).