N.H. Admin. Code § Rev 1608.04

Current through Register No. 50, December 12, 2024

Section Rev 1608.04 - Payment of the Tax

When the taxpayer is billed by a retailer who has a place of business in New Hampshire or has a communications services tax registration number, pursuant to Rev 1612.05, the taxpayer shall pay the tax to the retailer.

N.H. Admin. Code § Rev 1608.04

#6336, eff 9-24-96 (from Rev 1605); ss by #8178, eff 9-24-04; ss by #10213, eff 10-24-12; renumbered by #13002 (formerly Rev 1607.04).

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).