N.H. Code Admin. R. Rev 301.32 - Taxable in another state

Current through Register Vol. 42, No. 14, April 7, 2022

"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.


N.H. Code Admin. R. Rev 301.32

#5490, eff 10-19-92; ss by #6853, eff 9-23-98; ss by #8709, eff 8-25-06

Amended byVolume XXXV Number 06, Filed February 12, 2015 , Proposed by #10758, Effective 1/16/2015, Expires1/16/2025. Renumbered from Rev 301.33 Volume XXXVII Number 37, Filed September 14, 2017, Proposed by #12361, Effective 8/9/2017, Expires 8/9/2027.

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