Section Rev 301.33 - Taxable in Another State"Taxable in another state" means the activities of the business organization in another state:
(a) Exceed the parameters enumerated in 15 USC section 381, P.L. 86-272; and(b) Are sufficient to create a taxable presence within that state.N.H. Code Admin. R. Rev 301.33
#5490, eff 10-19-92; ss by #6853, eff 9-23-98; ss by #8709, eff 8-25-06
Amended byVolume XXXV Number 06, Filed February 12, 2015 , Proposed by #10758, Effective 1/16/2015, Expires1/16/2025.Renumbered from Rev 301.33 Volume XXXVII Number 37, Filed September 14, 2017, Proposed by #12361, Effective 8/9/2017, (from Rev 301.33) renumbered by #13177 (formerly Rev 301.32). Expires 8/9/2027.