New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 300 - BUSINESS PROFITS TAX
Part Rev 301 - DEFINITIONS
Section Rev 301.33 - Taxable in Another State
Universal Citation: NH Admin Rules Rev 301.33
Current through Register No. 13, March 27, 2025
"Taxable in another state" means the activities of the business organization in another state:
(a) Exceed the parameters enumerated in 15 USC section 381, P.L. 86-272; and
(b) Are sufficient to create a taxable presence within that state.
#5490, eff 10-19-92; ss by #6853, eff 9-23-98; ss by #8709, eff 8-25-06
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