New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 300 - BUSINESS PROFITS TAX
Part Rev 301 - DEFINITIONS
Section Rev 301.12 - Delivered to a Location in this State
Universal Citation: NH Admin Rules Rev 301.12
Current through Register No. 13, March 27, 2025
"Delivered to a location in this state" means the location of the market for the services provided by the taxpayer, without regard to the location of the property or payroll of the taxpayer.
#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 (formerlyRev 301.11) ss by #10758, eff 1-16-15 (from Rev 301.11) renumbered by #13177, eff 3-6-21 formerly Rev 301.12)
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