N.H. Rev. Stat. § 82-A:1

Current through Chapter 94 of the 2024 Legislative Session

Section 82-A:1 - Statement of Purpose

It is the intent of the general court to impose a tax on those who use 2-way communications services and to source mobile telecommunications services to the place of primary use. It is also the intent of the general court that Internet access service shall not be subject to the tax imposed by this chapter.

RSA 82-A:1

Amended by 2019, 346:252, eff. 1/1/2020 and applicable to taxable periods ending after 12/31/2019.

Amended by 2012, 279:4, eff. 6/21/2012.

1990, 9:8. 2002, 219:1, eff. July 1, 2002. 2012, 279:4, eff. June 21, 2012. 2019, 346:252, eff. Jan. 1, 2020.