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 1605.02 - Sourcing VoIP Services
Universal Citation: NH Admin Rules Rev 1605.02
Current through Register No. 13, March 27, 2025
(a) Gross charges for VoIP services provided by a retailer to a person with a place of primary use in this state shall be subject to the tax specified in RSA 82-A:4-d, regardless of where the VOIP services originate, terminate, or pass through.
(b) VoIP services provided to a person with a place of primary use outside this state shall not be subject to the tax.
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