Section Rev 1604.03 - Maintenance of Primary Use Address(a) If the department notifies the home service provider to change the place of primary use on a prospective basis, the home service provider shall collect communications services taxes in accordance with the new place of primary use from the date notice is issued.(b) The home service provider shall provide proof that it selected the correct taxing jurisdiction for any address that the department noticed in (a) above.N.H. Admin. Code § Rev 1604.03
#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).