Research observation — independent review required
Taxable intrastate and qualifying interstate two-way communications services are taxed at 7 percent, with service-address and place-of-primary-use sourcing and an Internet-access exclusion.
Identity or conditions: sale context: taxable two way communications
- Treatment
- included in base
- Rate application
- special rate required
- Rate class
- special
- State rate
- 7%
- Local rate
- 0%
- Taxable base
- gross charge sourced to new hampshire
- Local interaction
- no local rate
- Sourcing
- special
- Evidence required
- communications type service address place of primary use and apportionment
- Effective-window status
- current authority verified start varies by service type
- Runtime boundary
- communications boundary and special sourcing resolver required
Before operational use: pin effective start by communications subtype; encode exclusions and apportionment; implement special sourcing; independent review
State authority research source