New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 1600 - COMMUNICATIONS SERVICES TAX
- Part Rev 1601 - DEFINITIONS
- Part Rev 1602 - CALCULATION OF GROSS CHARGE
- Part Rev 1603 - RESPONSIBILITY FOR ACCOUNTING FOR TAXES COLLECTED
- Part Rev 1604 - MOBILE, TELECOMMUNICATIONS
- Part Rev 1605 - PREPAID WIRELESS TELECOMMUNICATIONS AND VOICE OVER INTERNET PROTOCOL (VoIP) SERVICES
- Part Rev 1606 - EXEMPTIONS
- Part Rev 1607 - CLAIMS FOR CREDIT OR REFUND
- Part Rev 1608 - RETURNS, EXTENSIONS AND PAYMENT OF TAX
- Part Rev 1609 - RESALE NUMBERS AND CERTIFICATES
- Part Rev 1610 - ADMINISTRATION
- Part Rev 1611 - APPLICATION OF PENALTIES
- Part Rev 1612 - FORMS
- Appendix - Appendix
REVISION NOTE:
Document #13553, effective 2-7-23, adopted, repealed, readopted, or readopted with amendments all the rules in Chapter Rev 1600 on the communications services tax. This required some renumbering of existing rules in Part Rev 1601 and Part Rev 1612 as noted in the source notes. Document #13553 adopted Rev 1601.02 defining "agent" and repealed Rev 1601.10 defining "initial cell site" and Rev 1612.04 titled "Form DP-137, Application for 31-day Extension of Time to File Communications Service Tax Return." Document #13553 replaces all prior filings affecting Chapter Rev 1600.
Prior filings affecting the repealed Rev 1601.10 included the following documents:
#6336, eff 9-24-96
#8178, eff 9-24-04 (from Rev 1601.09)
#10213, eff 10-24-12
Prior filings affecting the repealed Rev 1612.04 included the following documents:
#6336, eff 9-24-96
#8178, eff 9-24-04 (from Rev 1611.05)
#10213, eff 10-24-12
Renumbered by #13002 (formerly Rev 1611.04)
The rules which were last filed in Document #10213, effective 10-24-12, did not expire on 10-24-22 but were extended pursuant to RSA 541-A:14-a until Document #13553 was effective 2-7-23.
