New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 1600 - COMMUNICATIONS SERVICES TAX
Part Rev 1605 - PREPAID WIRELESS TELECOMMUNICATIONS AND VOICE OVER INTERNET PROTOCOL (VoIP) SERVICES
Section Rev 1605.01 - Sourcing Prepaid Wireless Telecommunications Services
Current through Register No. 13, March 27, 2025
(a) Gross charges for retail transactions of prepaid wireless telecommunications services shall be subject to the tax specified in RSA 82-A:4-e if:
(b) If prepaid wireless telecommunications service is sold with one or more other products or services as a single, non-itemized charge, the tax shall apply to the entire non-itemized charge except as provided in RSA 82-A:2, V(e).
(c) If prepaid wireless telecommunications service is sold with a prepaid wireless device for a single, non-itemized charge, the seller may elect to not collect the tax for such transaction provided that the amount of service denominated is 10 minutes or less, or $5 or less.
#4799, Interim, eff 8-22-90, exp. 6-1-90; ss by #4954, eff 10-16-90; ss by #6336, eff 9-24-96 (from Rev 1606); ss by #8178, eff 9-24-04; ss by #10213, eff 10-14-12