N.H. Admin. Code § Rev 1605.02 - Sourcing VoIP Services
(a) Gross charges
for VoIP services provided by a retailer to a person with a place of primary
use in this state shall be subject to the tax specified in
RSA
82-A:4-d, regardless of where the VOIP
services originate, terminate, or pass through.
(b) VoIP services provided to a person with a
place of primary use outside this state shall not be subject to the
tax.
Notes
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