Section Saf-C 7007.03 - Exemptions(a) Notwithstanding Saf-C 7007.01 above, no such surcharge shall be imposed upon more than 25 business telephone lines capable of voice transmission per customer billing account, including PBX trunks, SIP trunks, and Centrex lines.(b) For the purposes of this section, a PBX trunk, SIP trunk, or a Centrex line physically located in a local exchange area shall be counted as one unit.(c) If a minimal amount of prepaid commercial mobile radio service is sold with a prepaid mobile device for a single, non-itemized price, then the seller may elect not to apply the surcharge to such transaction.(d) For purposes of (c) above, an amount of service denominated as 10 minutes or less, or 5 dollars or less, shall be minimal.(e) A seller of prepaid commercial mobile radio service having less than 150 retail transactions in a calendar quarter and who has not collected the surcharge on such transactions shall not be required to remit the surcharge on those transactions, provided that the seller submits to the bureau a notarized certification on form DESC 4 "NH Prepaid Commercial Mobile Radio Service Quarterly Exemption Certification," (rev 12/15), not later than the 15th day following such quarter, that the seller had less than 150 retail transactions in such quarter, along with such certification copies of invoices, receipts, or other similar documentation establishing the number of retail transactions in such quarter.(f) The prepaid commercial mobile radio service surcharge shall not be subject to any other state or local tax.N.H. Admin. Code § Saf-C 7007.03
#9091, eff 2-21-08 (See Revision Note at chapter heading for Saf-C 7000)
Amended by Volume XXXVI Number 28, Filed July 14, 2016, Proposed by #11128, Effective 6/29/2016, Expires 6/29/2026.