reglab/housing_qa huggingface dataset:
NH Rev Stat § 82-A:4 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 82-A - Communications Services Tax|Section 82-A:4 - Imposition of Tax; Interstate Communications Services.

    82-A:4 Imposition of Tax;  Interstate Communications Services. –||Except as provided in RSA 82-A:4-b, RSA 82-A:4-d, and RSA 82-A:4-e, a tax is imposed upon interstate communications services and private communications services furnished to a person in this state and purchased at retail from a retailer by such person, at the rate of 7 percent of the gross charge when such service purchased on a call-by call basis originates in this state and terminates outside this state or originates outside this state and terminates in this state and the service address is in this state, or when such service purchased on a basis other than a call-by-call basis is provided to a person with a place of primary use in this state or when such private communications services are apportioned to this state in accordance with RSA 82-A:4-c. Provided however, a tax is imposed upon interstate paid calling service furnished to a person in this state and purchased at retail from a retailer by such person, at the rate of 7 percent of the gross charge when the origination point of the communications signal (as first identified by either (a) the seller's telecommunications system, or (b) information received by the seller from its service provider, where the system used to transport such signals is not that of the seller) is in this state. To prevent actual multi-state taxation of communications services that are subject to taxation under this section, any taxpayer, upon proof that the taxpayer has paid a tax in another state on such services, shall be allowed a credit against the tax imposed in this section to the extent of the amount of such tax properly due and paid in such other state. However, such tax is not imposed on communications services to the extent such services may not, under the Constitution and statutes of the United States, be made the subject of taxation by the state.|||Source. 1990, 9:8; 101:3. 2001, 158:26. 2002, 219:5. 2003, 319:39. 2004, 111:5, eff. July 1, 2004. 2019, 346:256, eff. Jan. 1, 2020.|
NH Rev Stat § 82-A:4-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 82-A - Communications Services Tax|Section 82-A:4-a - Computation of Tax; Coin-Operated Telephone Service.

    82-A:4-a Computation of Tax;  Coin-Operated Telephone Service. –||If the tax imposed under this chapter is for coin-operated telephone service, the tax may be computed to the nearest multiple of $.05, except that, where the tax is midway between multiples of $.05, the next higher multiple shall apply.|||Source. 1997, 351:37, eff. July 1, 1997.|
NH Rev Stat § 82-A:4-c (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 82-A - Communications Services Tax|Section 82-A:4-c - Special Rules for Private Communications Services.

    82-A:4-c Special Rules for Private Communications Services. –||The gross charge for private communications services is apportioned to this state as follows:||I. Service for a separate charge related to a taxpayer channel termination point is apportioned to this state if such customer channel termination point is located in this state.||II. Service where all taxpayer termination points are located entirely within this state is apportioned to this state.||III. Service for segments of a channel between 2 taxpayer channel termination points, one located inside this state and one located outside this state, and which segment of channel is separately charged is apportioned 50 percent to this state.||IV. Service for segments of a channel located in this state and one or more other states and which segments are not separately billed is apportioned to this state based on the percentage determined by dividing the number of taxpayer channel termination points in this state by the total number of taxpayer channel termination points.|||Source. 2004, 111:6, eff. July 1, 2004.|
NH Rev Stat § 82-A:4-d (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 82-A - Communications Services Tax|Section 82-A:4-d - Special Rules for VoIP Services.

    82-A:4-d Special Rules for VoIP Services. –||A tax is imposed on intrastate and interstate communications services that are VoIP services provided by a retailer to a person with a place of primary use in this state, regardless of where the VoIP services originate, terminate, or pass through. The tax shall be imposed on the gross charge at the rate specified in RSA 82-A:3 and RSA 82-A:4. No tax shall be imposed on a person whose place of primary use is outside this state.|||Source. 2019, 346:257, eff. Jan. 1, 2020.|
NH Rev Stat § 82-A:4-e (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 82-A - Communications Services Tax|Section 82-A:4-e - Special Rules for Prepaid Wireless Telecommunications Service.

    82-A:4-e Special Rules for Prepaid Wireless Telecommunications Service. –||I. A tax is imposed on each retail transaction in this state of intrastate and interstate communications services that are prepaid wireless telecommunications services. The tax shall be imposed on the gross charge at the rate specified in RSA 82-A:3 and 82-A:4.||II. For purposes of paragraph I, a retail transaction is sourced to New Hampshire:||(a) If the retail transaction occurs in person at a seller's location in New Hampshire; or||(b) If subparagraph (a) does not apply, the prepaid wireless telecommunications service is evidenced by a physical item, such as a card, and the purchaser provides a New Hampshire delivery address for such item; or||(c) If subparagraphs (a) and (b) do not apply, the consumer gives a New Hampshire address during the consummation of the sale, including the address associated with the consumer's payment instrument if no other address is available, and the address is not given in bad faith; or||(d) If subparagraphs (a)-(c) do not apply, the consumer's mobile telephone number is associated with a postal zip code, telephone area code, or location within New Hampshire.||III. The tax imposed by this section shall be collected by the seller from the consumer with respect to each retail transaction sourced to New Hampshire, in accordance with RSA 82-A:6; provided, however, the amount of the tax shall be either separately stated on an invoice, receipt, or other similar document that is provided by the seller to the consumer, or otherwise disclosed to the consumer.||IV. If prepaid wireless telecommunications service is sold with one or more other products or services for a single, non-itemized charge, then the tax shall apply to the entire non-itemized charge except as provided in RSA 82-A:2, V(e).||V. If a minimal amount of prepaid wireless telecommunications service is sold with a prepaid wireless device for a single, non-itemized charge, then the seller may elect not to apply the tax to such transaction. For purposes of this subparagraph, an amount of service denominated as 10 minutes or less, or $5 or less, is minimal.||VI. The seller shall be liable to remit all taxes required by this section that are collected from consumers, including all such taxes that the seller is deemed to collect where the amount of the tax has not been separately stated on an invoice, receipt, or other similar document provided by the seller to the consumer, in accordance with RSA 82-A:7.||VII. The prepaid commercial mobile radio service E911 surcharge imposed under RSA 106-H:9, I-a shall not be subject to the tax imposed by this section.|||Source. 2019, 346:257, eff. Jan. 1, 2020.|
NH Rev Stat § 82-A:5 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 82-A - Communications Services Tax|Section 82-A:5 - Repealed by 2007, 263:79, eff. July 1, 2007.

    82-A:5 Repealed by 2007, 263:79, eff. July 1, 2007. –|
NH Rev Stat § 82-A:6 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 82-A - Communications Services Tax|Section 82-A:6 - Collection of Tax.

    82-A:6 Collection of Tax. –||The tax imposed under this chapter shall be collected from the taxpayer by a retailer maintaining a place of business in this state or having taxable sales in excess of $10,000 and remitted to the department pursuant to this section. The tax required to be collected by this chapter and any such tax collected by such retailer shall constitute a debt owed by the retailer to this state. Retailers shall collect the tax from the taxpayer by adding the tax to the gross charge for communications services in this state, in the manner prescribed by the department. Whenever possible, the tax imposed by this chapter shall, when collected, be stated as a distinct item separate and apart from the gross charge for communications services, and shall be labeled "State Tax." The tax imposed by this chapter shall constitute a debt of the purchaser to the retailer who provides such taxable services until paid, and, if unpaid, is recoverable at law in the same manner as the original charge for such taxable services.|||Source. 1990, 9:8, eff. April 1, 1990.|
NH Rev Stat § 82-A:8 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 82-A - Communications Services Tax|Section 82-A:8 - Tax Returns by Taxpayer.

    82-A:8 Tax Returns by Taxpayer. –||I. When a taxpayer does not pay the tax imposed by this chapter to a retailer, such taxpayer shall file a return with the department and pay the tax upon that portion of gross charges so paid to the retailer during the preceding calendar month by the fifteenth day of the month following that month. Such return shall be filed on a form prescribed by the department and shall contain such information as the department may reasonably require.||II. When a taxpayer pays a tax imposed by this chapter directly to the department, the department upon request from such taxpayer, shall issue an appropriate receipt to such taxpayer showing that he has paid such tax to the department. Such receipt shall be sufficient to relieve the taxpayer from further liability for the amount of tax to which such receipt may refer.|||Source. 1990, 9:8, eff. April 1, 1990.|
NH Rev Stat § 82-A:9 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 82-A - Communications Services Tax|Section 82-A:9 - Resale Number.

    82-A:9 Resale Number. –||I. If a person who provides communications services in this state claims to be a reseller of such services, such person shall apply to the department for a resale number. Such applicant shall state facts which will show the department why such applicant is not liable for tax under this chapter on any of his purchases and shall furnish such additional information as the department may reasonably require.||II. Upon approval of the application, the department shall assign a resale number to the applicant and shall certify such number to him. The department may cancel any such number which is obtained through misrepresentation, or which is used to provide communications services tax-free when such services in fact are not for resale, or which no longer applies because of the person's having discontinued the making of resales.||III. Except as provided in this section, providing communications services in this state shall not be made tax-free on the ground of being a sale for resale unless the person has an active resale number from the department and furnishes that number to the retailer in connection with certifying to the retailer that any sale to such person is nontaxable because of being a sale for resale.|||Source. 1990, 9:8, eff. April 1, 1990.|
NH Rev Stat § 82-A:10 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 82-A - Communications Services Tax|Section 82-A:10 - Repealed by 1991, 163:43, XXXIV, eff. May 27, 1991.

    82-A:10 Repealed by 1991, 163:43, XXXIV, eff. May 27, 1991. –|
NH Rev Stat § 82-A:11 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 82-A - Communications Services Tax|Section 82-A:11 - Books, Records, Papers and Other Documents.

    82-A:11 Books, Records, Papers and Other Documents. –||I. Every retailer maintaining a place of business in this state or required to file or actually filing in this state under this chapter and every taxpayer making direct tax payments to the department under this chapter shall keep books, records, papers and other documents which are adequate to reflect the information required by RSA 82-A:7 and 8 to be reported to the department by filing timely returns with the department. All books and records and other papers and documents required to be kept by this chapter shall be kept in the English language and shall, at all times during business hours of the day, be subject to inspection by the department or its duly authorized agents and employees.||II. The retailer may, upon written authorization of the commissioner, destroy any returns or records, papers or memoranda pertaining to such returns upon the expiration of any period covered by such returns with respect to which the department is authorized to establish liability.|||Source. 1990, 9:8, eff. April 1, 1990.|
NH Rev Stat § 82-A:11-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 82-A - Communications Services Tax|Section 82-A:11-a - Examinations of Telephone Company Records; Enhanced 911 Charges.

    82-A:11-a Examinations of Telephone Company Records;  Enhanced 911 Charges. –||For the purpose of administering and enforcing the provisions of this chapter and in order to assist the bureau of emergency communications, division of emergency services and communications, of the department of safety, in its administration of RSA 106-H:9, the department or any officer or employee of the department designated by the commissioner, may undertake investigations concerning matters covered by this chapter and RSA 106-H:9 and may examine any books, papers, records, or memoranda bearing upon the business transacted or purchased by any such retailer or taxpayer.|||Source. 2005, 251:2. 2008, 361:14, eff. July 11, 2008.|
NH Rev Stat § 82-A:12 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 82-A - Communications Services Tax|Section 82-A:12 - Repealed by 1991, 163:43, XXXV, eff. May 27, 1991.

    82-A:12 Repealed by 1991, 163:43, XXXV, eff. May 27, 1991. –|
NH Rev Stat § 82-A:13 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 82-A - Communications Services Tax|Section 82-A:13 - Repealed by 1991, 163:43, XXXVI, eff. May 27, 1991.

    82-A:13 Repealed by 1991, 163:43, XXXVI, eff. May 27, 1991. –|
NH Rev Stat § 82-A:14 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 82-A - Communications Services Tax|Section 82-A:14 - Tax Sales.

    82-A:14 Tax Sales. –||The provisions of RSA 80:26 apply to the sale of land for the payment of taxes due under this chapter, and the state treasurer is authorized to purchase the land for the state. If the state purchases the land, the state treasurer shall certify the purchase to the governor, and the governor shall draw his warrant for the purchase price out of any money in the treasury not otherwise appropriated.|||Source. 1990, 9:8. 1991, 163:37, eff. May 27, 1991.|
NH Rev Stat § 82-A:15 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 82-A - Communications Services Tax|Section 82-A:15 - Administration; Rulemaking; Proceedings.

    82-A:15 Administration;  Rulemaking;  Proceedings. –||I. The commissioner shall collect the taxes imposed under this chapter and interest, additions to tax and penalties imposed, and pay over to the state treasurer the amount of funds collected under this chapter.||II. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to:||(a) The administration of the communications services tax; and||(b) The recovery of any tax imposed by RSA 82-A, interest on tax, or penalties.||III. In the case of a notice of hearing, such notice shall be mailed to the retailer or taxpayer concerned at his last known address, by United States certified or registered mail, and such notice shall be mailed not less than 7 days prior to the date fixed for the hearing.||IV, V. [Repealed.]||VI. Retailers aggrieved by the department's determination of liability with respect to RSA 106-H:9 may appeal pursuant to the procedures and subject to the time limits provided for in taxes administered by the department under RSA 21-J, except that any appeals of the commissioner's redeterminations shall be to the superior court in the county in which the retailer resides or has a place of business or a resident agent. The date of the written notice of liability under RSA 106-H:9 to the retailer shall commence the 60-day period to appeal such determinations under RSA 21-J:28-b, I.|||Source. 1990, 9:8. 1991, 163:43, XXXVII; 362:4. 2005, 251:3, eff. July 14, 2005.|
NH Rev Stat § 82-A:16 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 82-A - Communications Services Tax|Section 82-A:16 - Repealed by 1991, 163:43, XXXVIII, eff. May 27, 1991.

    82-A:16 Repealed by 1991, 163:43, XXXVIII, eff. May 27, 1991. –|
NH Rev Stat § 82-A:16-a (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 82-A - Communications Services Tax|Section 82-A:16-a - Confidentiality of Records.

    82-A:16-a Confidentiality of Records. –||Notwithstanding the provisions of RSA 21-J:14, the commissioner shall not be prohibited from providing tax information with respect to the tax imposed by this chapter to an officer or employee of the bureau of emergency communications, division of emergency services and communications, of the department of safety; provided, that disclosure of department records, files, and returns shall be only for the purposes of, and to the extent necessary for, the performance of his or her duties under RSA 106-H:9. Information disclosed shall not be further disclosed to persons other than officers or employees of the bureau of emergency communications, division of emergency services and communications, of the department of safety. Officers or employees of the bureau of emergency communications, division of emergency services and communications, of the department of safety having in their custody or control any confidential taxpayer information obtained from the department pursuant to this section shall be subject to the provisions of RSA 21-J:14.|||Source. 2005, 251:4. 2008, 361:14, eff. July 11, 2008.|
NH Rev Stat § 82-A:17 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 82-A - Communications Services Tax|Section 82-A:17 - Severability.

    82-A:17 Severability. –||If any provision of this chapter or the application thereof to any person or circumstance is held to be invalid, the invalidity shall not affect any other provision or the application of such provision to other persons or circumstances, and to this end the provisions of this chapter are severable.|||Source. 1990, 9:8, eff. April 1, 1990.|
NH Rev Stat § 83-F:1 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 83-F - Utility Property Tax|Section 83-F:1 - Definitions.

    83-F:1 Definitions. –||In this chapter:||I. "Commissioner" means the commissioner of the department of revenue administration.||II. "Department" means the department of revenue administration.||III. "Taxable period" means the period beginning April 1, and ending March 31 of the following year.||IV. "Utility" means any person, partnership, limited liability company, association, corporation, or other entity, their trustees or receivers appointed by any court, owning or possessing utility property, engaged in the generation, production, supply, distribution, transmission, or transportation of electric power or natural gas, crude petroleum and refined petroleum products or combinations thereof, water, or sewage.||V. "Utility property" means all real estate, buildings and structures, machinery, dynamos, apparatus, poles, wires, fixtures of all kinds and descriptions, and pipe lines located within New Hampshire employed in the generation, production, supply, distribution, transmission, or transportation of electric power or natural gas, crude petroleum and refined petroleum products or combinations thereof, water, or sewage subject to tax under RSA 72:6, 72:7 and 72:8, but not exempt under RSA 72:23; provided that no electric power fixtures which would otherwise be taxed under this chapter shall be taxed under this chapter if they are employed solely as an emergency source of electric power. "Utility property" shall not include:||(a) Water and air pollution control facilities exempt from local property taxation under RSA 72:12-a;||(b) Water and sewer companies exempt from regulation as public utilities by the public utilities commission under RSA 362:4;||(c) Any other property which is not subject to local property taxation;||(d) The electrical generation, production, storage, and supply equipment of an "eligible customer-generator" as defined in RSA 362-A:1-a, II-b, and of a "limited producer" as defined in RSA 362-A:1-a, III if selling under RSA 362-A:2-a, for facilities with a rated electricity production capacity of up to and including one megawatt;||(e) Property used for the retail distribution of fuel for personal, non-commercial use, use as a fuel in a motorized vehicle, home cooking, or heating; and||(f) That portion of a manufacturing establishment's generation, production, supply, distribution, transmission, or transportation of electric power or natural gas, crude petroleum and refined petroleum products or combinations thereof, water, or sewage subject to tax under RSA 72:6, 72:7, and 72:8, but not exempt under RSA 72:23, that is expended, used, or consumed on-site primarily for the operation of the manufacturing establishment and that does not otherwise enter the stream of commerce.|||Source. 1999, 17:35; 303:3. 2011, 59:1, eff. July 1, 2011. 2021, 229:12, eff. Aug. 26, 2021.|
NH Rev Stat § 83-F:2 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 83-F - Utility Property Tax|Section 83-F:2 - Tax Imposed.

    83-F:2 Tax Imposed. –||For taxable periods beginning April 1, 1999, a tax is imposed upon the value of utility property at the rate of $6.60 on each $1000 of such value, to be assessed annually as of April 1, and every year thereafter, and paid in accordance with this chapter.|||Source. 1999, 17:35, eff. April 29, 1999.|
NH Rev Stat § 83-F:3 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 83-F - Utility Property Tax|Section 83-F:3 - Determination of Value.

    83-F:3 Determination of Value. –||On or before December 1 of the tax year, the commissioner shall determine the market value of utility property for the purposes of this chapter by utilizing generally accepted appraisal methods and techniques. Market value means the property's full and true value as defined under RSA 75:1. In the case of regulated public utilities as defined in RSA 362:2, the commissioner shall hold a single public hearing annually prior to performing assessments, in order to receive public input on assessments under this chapter. Notice of such determination shall be given to the taxpayer within 15 days of the commissioner's determination.|||Source. 1999, 17:35. 2010, 219:2, eff. Aug. 27, 2010.|
NH Rev Stat § 83-F:4 (2021)
2021 New Hampshire Revised Statutes|Title V - Taxation|Title 83-F - Utility Property Tax|Section 83-F:4 - Persons Liable.

    83-F:4 Persons Liable. –||The tax imposed by this chapter shall be assessed upon each utility owning or possessing utility property. If an owner of utility property has filed an election pursuant to RSA 83-F:5, II, the tax imposed by this chapter shall be assessed upon each person with an ownership interest in utility property, in the proportion that such person's ownership interest bears to the entirety of the ownership in the property.|||Source. 1999, 17:35; 303:4, eff. July 16, 1999.|