N.H. Rev. Stat. § 82-A:4-a
Current through Chapter 43 of the 2024 Legislative Session (with exception of Chapter 41 which is not yet available)
If the tax imposed under this chapter is for coin-operated telephone service, the tax may be computed to the nearest multiple of $.05, except that, where the tax is midway between multiples of $.05, the next higher multiple shall apply.
RSA 82-A:4-a
1997, 351:37, eff. July 1, 1997.