When the taxpayer is billed by a retailer who has a place of business in New Hampshireor has a communications services tax registration number, pursuant to Rev 1611.05 the taxpayer shall pay the tax to the retailer.
N.H. Admin. Code § Rev 1607.04
#6336, eff 9-24-96 (from Rev 1605); ss by #8178, eff 9-24-04; ss by #10213, eff 10-24-12