N.H. Admin. Code § Rev 304.09 - Adjustments Required to Apportionment Factors For Television and Radio Broadcasting Industries
(a) For purposes of this section, the
following definitions shall apply:
(1)
"Broadcast" means the transmission of radio programming by an electronic signal
conducted by:
a. Radio waves;
b. Microwaves;
c. Wires;
d. Lines;
e. Coaxial cables;
f. Wave guides;
g. Fiber optics; or
h. Other conduits of
communications;
(2)
"Film" means performances or productions telecast, live or otherwise,
including, but not limited to:
a.
News;
b. Sporting events;
c. Plays;
d. Stories; and
e. Other literary, commercial, educational,
or artistic works, in the format of a motion picture, a videotape, video disc,
or other medium;
(3)
"Outer-jurisdictional property" means tangible personal property, such as
orbiting satellites, undersea transmission cables, which are not physically
located in any particular state, that are:
a.
Owned or rented by the business organization; and
b. Used in the business of
1. Telecasting; or
2. Broadcasting;
(4) "Placed into service" means
when the film is first telecast to the primary audience for which the film was
created;
(5) "Radio" means
performances or productions broadcast, live or otherwise, on radio, including,
but not limited to:
a. News;
b. Sporting events;
c. Plays;
d. Stories; or
e. Other literary, commercial, educational,
or artistic works, in the format of an audiotape, disc, or other
medium;
(6) "Rent" means
the payments or consideration such as, but not limited to, license fees
provided for the broadcast or other use of television or radio
programming;
(7) "Subscriber" means
the individual location of the residence or other outlet which is the ultimate
recipient of the transmission;
(8)
"Tangible personal property" means property other than:
a. Real estate;
b. Film; or
c. Radio programming; and
(9) "Telecast" means the
transmission of television programming by an electronic signal conducted by:
a. Radio waves;
b. Microwaves;
c. Wires;
d. Lines;
e. Coaxial cables;
f. Wave guides;
g. Fiber optics; or
h. Other conduits of
communications.
(b) Business organizations shall apportion
their income to New Hampshire using the apportionment provisions contained in
RSA
77-A:3,
Rev 304.02,
Rev 304.03,
Rev 304.04, and Rev
304.041, subject to the adjustments in (f), (g), (h), and (i) below.
(c) Each episode of a series of films
produced for television shall constitute a separate film notwithstanding that
the series relates to the same principal subject and is produced during one or
more television seasons.
(d) Each
episode of a series of radio programming produced for radio broadcast shall
constitute separate radio programming notwithstanding that the series relates
to the same principal subject and is produced during one or more taxable
periods.
(e) A film shall not be
placed in service merely because it is:
(1)
Completed and therefore in a condition or state of readiness and availability
for telecast;
(2) Telecast to
prospective sponsors or purchasers; or
(3) Shown in preview before a select
audience.
(f) The
property factor for television and radio broadcasters shall be:
(1) The sum of New Hampshire programming
property and New Hampshire non-programming property, divided by the sum of
total programming property and total non-programming property; and
(2) The components calculated in accordance
with the provisions of
Rev 304.02, and
in the following manner:
a. Total
non-programming property shall include all real and tangible personal property
other than outer-jurisdictional and film or radio programming property owned,
rented and employed by the business organization;
b. New Hampshire non-programming property
shall include all real and tangible personal property other than
outer-jurisdictional and film or radio programming property owned, rented and
employed by the business organization in New Hampshire;
c. Total programming property shall be the
average cost, determined as provided in
Rev
304.02(j), of all
outer-jurisdictional and film or radio programming property owned, rented, and
used by the business organization;
d. New Hampshire programming property shall
be the average costs, determined as provided in
Rev
304.02(j), of all
outer-jurisdictional and film or radio programming property owned, rented and
used by the business organization in New Hampshire;
e. New Hampshire programming property shall
be the sum of:
1. The average cost of
outer-jurisdictional property everywhere:
i.
Multiplied by the amount of use, in hours and minutes or other comparable form
of measurement, of outer-jurisdictional property during the taxable period to
transmit from New Hampshire and to receive in New Hampshire any data, voice,
image, or other information; and
ii. Divided by the total amount of time or
other comparable measurement that outer-jurisdictional property was used for
transmissions everywhere;
2. The original cost of audio or video
cassettes, discs or similar media containing film or radio programming and
intended for sale or rental by the business organization for home viewing or
listening within New Hampshire; and
3. To the extent the business organization
licenses or otherwise permits others to manufacture or distribute audio or
video cassettes, disc or other media containing film or radio programming for
home viewing or listening, the license, royalty, or other fees reviewed by the
business organization capitalized at a rate of 8 times the gross receipts
derived there from during the taxable period; and
f. The property factor shall be expressed by
formula as follows:
| Average NH Outer-Jurisdictional & Programming Property | + | Average NH Non-Outer Jurisdictional & Non-Programming Property | Total Average NH Property | |
| -------------------------------------------------------------------------------- | = | --------------- | ||
| Average Outer-Jurisdictional & Programming Property Everywhere | + | Average Non- Outer Jurisdictional & Non-Programming Property Everywhere | Total Average Everywhere Property | |
(g) The payroll factor shall be calculated in
accordance with
Rev
304.03.
(h) The sales factor shall be the sum of New
Hampshire programming sales and New Hampshire non-programming sales, divided by
the sum of programming sales everywhere and non-programming sales
everywhere.
(i) The sales factor
components shall be calculated in the following manner:
(1) Non-programming sales, both everywhere
and in New Hampshire, shall be calculated using the provisions of
Rev 304.04 and Rev
304.041;
(2) Programming sales
everywhere shall include all receipts from advertising and the sale, rental or
other use of the business organization's film or radio programming or customer
lists; and
(3) New Hampshire
programming sales shall equal programming sales everywhere:
a. Multiplied by the business organization's
in-state audience; and
b. Divided
by the business organization's total audience everywhere;
(4) The method used to determine the audience
shall be used consistently to determine both in-state audience and total
audience, and used consistently from year to year; and
(5) The sales factor shall be expressed by
formula as follows:
| NH Programming Sales | + | NH Non-Programming Sales | Total NH Sales | |
| ----------------------------------------------------------------------------------------- | = | ---------------- | ||
| Programming Sales Everywhere | + | Non-Programming Sales Everywhere | Total Everywhere Sales | |
Notes
#6129, eff 11-23-98; ss by #6853, eff 9-23-98; ss by #8709, eff 8-25-06
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