Statutes, codes, and regulations
New Hampshire Administrative Code
Title Rev - Department of Revenue AdministrationChapter Rev 2400 - BUSINESS ENTERPRISE TAX
Part Rev 2401 - DEFINITIONS
Section Rev 2401.05 - Costs of performance

N.H. Admin. Code § Rev 2401.05

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Current through Register No. 50, December 12, 2024
Section Rev 2401.05 - Costs of performance

"Costs of performance", as used in RSA 77-E:4, I(c)(3), means the direct costs of providing the service or activity determined in a manner consistent with generally accepted accounting principles and in accordance with accepted conditions or practices in the trade or business of the business enterprise.

N.H. Admin. Code § Rev 2401.05

INTERIM #5708, eff 9-23-93, EXPIRED: 1-21-94; ss by #5774, eff 1-21-94; ss by #7178, eff 12-23-99, EXPIRED: 12-23-07

New. #9065, eff 1-10-08 (from Rev 2401.08 )

Amended by Volume XXXVI Number 06, Filed February 11, 2016, Proposed by #11032, Effective 1/29/2016, Expires 1/29/2026.
Amended by Volume XLI Number 14, Filed April 8, 2021, Proposed by #13177, Effective 3/6/2021, Expires 3/6/2021