New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 300 - BUSINESS PROFITS TAX
Part Rev 301 - DEFINITIONS
Section Rev 301.04 - Base of Operation

Universal Citation: NH Admin Rules Rev 301.04

Current through Register No. 13, March 27, 2025

(a) In the case of transportation property, the place of more or less permanent nature from which property is regularly directed or controlled; and

(b) In the case of an employee, the place of more or less permanent nature from which the employee regularly:

(1) Starts work and to which he or she customarily returns in order to receive instructions from the employer;

(2) Communicates with customers or other persons; or

(3) Performs any other functions necessary to the exercise of his or her trade or profession.

#4192, eff 12-23-86; ss by #5490, eff 10-19-92; ss by #6853, eff 9-23-98; ss by #8709, eff 8-25-06

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