N.H. Code Admin. R. Rev 301.12

Current through Register No. 25, June 20, 2024

Section Rev 301.12 - Delivered to a Location in this State

“Delivered to a location in this state” means the location of the market for the services provided by the taxpayer, without regard to the location of the property or payroll of the taxpayer.

N.H. Code Admin. R. Rev 301.12

#4192, eff 12-23-86; ss by #5490, eff 10-19-92; ss by #6853, eff 9-23-98; ss by #8709, eff 8-25-06 (formerlyRev 301.11 ) ss by #10758, eff 1-16-15 (from Rev 301.11) renumbered by #13177, eff 3-6-21 formerly Rev 301.12 )

Amended byVolume XXXV Number 06, Filed February 12, 2015 , Proposed by #10758, Effective 1/16/2015, Expires1/16/2025.