Section Rev 1606.01 - Exemptions for Governmental Agencies or Political Subdivisions(a) In accordance with RSA 82-A:2I, XI, the communications services tax shall not be applied to communications services sold to a federal or state agency or political subdivision of the state.(b) Communications services which are not billed directly to the governmental agency or political subdivision shall be subject to the communications services tax.(c) Retailers who provide communications services to a governmental agency or political subdivision shall: (1) Not be held liable for any uncollected taxes from an agency who claimed an exemption from tax for which it was not qualified; and(2) Be responsible for the subsequent collection of the communications services tax once notified by the department that the agency is not exempt.(d) Entities improperly exempted from the tax by a retailer shall be required to pay the past due taxes, interest, and applicable penalties directly to the department.(e) Entities receiving part or all of their funding from the state or federal government shall not be exempted from the tax solely on the basis of their funding source.N.H. Admin. Code § Rev 1606.01
#4799, Interim, eff 8-22-90, exp. 6-1-90; ss by #4954, eff 10-16-90; ss by #6336, eff 9-24-96 (from Rev 1607); 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).