Section Rev 2404.01 - DefinitionsFor purposes of this Part, the following definitions shall apply:
(a) "Base of operations" means the place of more or less permanent nature from which the service provider starts work and to which the service provider customarily returns in order to receive instructions from the business entity or communications from customers or other persons or to replenish stock or other materials, repair equipment, or perform any other functions necessary to the exercise of the service provider's trade or profession;(b) "Business entity" means "business enterprise" as the term is defined in Rev 2401.02;(c) "Incidental to" means any service which is temporary or transitory in nature, or which is rendered in connection with an isolated transaction;(d) "Material distortions" means the interest apportionment factor computed using monthly averages is 25% greater or lesser than the factor computed using the beginning and ending average;(e) "Order" means a determination signed by the commissioner requiring use of the modified apportionment formula in instances when: (1) The current apportionment formula does not accurately reflect the business enterprise's business activity; or(2) It is a result of an adjudicative proceeding;(f) "Place from which the service is directed or controlled" means the place from which the business entity exercises its power to direct or control the service provider's entire service, rather than the place from which a particular project is directed or controlled; and(g) "Service provider" means an employee, officer, director, proprietor, partner, or member of a business entity who provides services to that entity.N.H. Admin. Code § Rev 2404.01
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
Amended by Volume XXXVI Number 06, Filed February 11, 2016, Proposed by #11032, Effective 1/29/2016, Expires 1/29/2026.