{"data":{"id":"us-nh/rsa-82-a-1","jurisdiction":"us-nh","citation":"RSA 82-A:1","heading":"Statement of Purpose.","body":"It is the intent of the general court to impose a tax on those who use 2-way communications services and to source mobile telecommunications services to the place of primary use. It is also the intent of the general court that Internet access service shall not be subject to the tax imposed by this chapter.","path":["Title V: TAXATION","Chapter 82-A: COMMUNICATIONS SERVICES TAX"],"source_url":"https://gc.nh.gov/rsa/html/V/82-A/82-A-1.htm","current_through":"2025 regular legislative session, or December 2025","vintage":"","retrieved_at":"2026-09-05T12:45:03Z","sha256":"8bd374d719028d7e47cf2f5d4bab36d56c6227c9b7bbb030817099fe1c5d7437","source_id":"us-nh","stale":false,"prev":"us-nh/rsa-82-38","next":"us-nh/rsa-82-a-2"},"notice":"GroundRules: Original legal text. Not legal advice."}