N.H. Admin. Code § Rev 1609.01

Current through Register No. 1, January 2, 2025

Section Rev 1609.01 - Application for Resale Number

(a) All resellers of communications services shall apply to the department of revenue administration for a resale number on Form DP-143, application for resale.

(b) Customers whose purchases of communications services are 100 percent for resale shall present their resale number to the provider of communications services for allowance of a tax exemption.

(c) Customers whose purchases of communications services are less than 100 percent for resale shall:

(1) Pay the communications services tax to the provider of communications services; and

(2) Be allowed a credit on their retailers tax return on a pro rata basis for the amount of tax paid for the communications services resold as a percentage of services purchased.

(d) The applicant shall receive:

(1) A certificate of resale containing an effective date; or

(2) A rejection letter stating the reason for rejection such as:

a. Lack of details relative to the retailer's exempt status;

b. Lack of detail relative to the percentage of line usage; or

c. Other instances of lack of detail sufficient for the commissioner to make a decision.

(e) Resellers of communications services who do not obtain a certificate of resale or who fail to present a certificate of resale, upon request by a seller of communications services, shall be subject to the communications services tax.

N.H. Admin. Code § Rev 1609.01

#4799, Interim, eff 8-22-90, exp. 6-1-90; ss by #4954, eff 10-16-90; ss by #6336, eff 9-24-96; 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).