{"data":{"id":"us-nh/rsa-82-a-3","jurisdiction":"us-nh","citation":"RSA 82-A:3","heading":"Imposition of Tax; Intrastate Communications Services.","body":"A tax is imposed upon intrastate communications services furnished to a person in this state and purchased at retail from a retailer by such person, at the rate of 7 percent of the gross charge therefor. However, such tax is not imposed on any communications services to the extent a tax on such services may not, under the Constitution and statutes of the United States, be made the subject of taxation by the state.","path":["Title V: TAXATION","Chapter 82-A: COMMUNICATIONS SERVICES TAX"],"source_url":"https://gc.nh.gov/rsa/html/V/82-A/82-A-3.htm","current_through":"2025 regular legislative session, or December 2025","vintage":"","retrieved_at":"2026-09-05T12:45:03Z","sha256":"85a251a7f875fac519ac1ccb5b5ad663d66f822561b7723e82fedeea506464f0","source_id":"us-nh","stale":false,"prev":"us-nh/rsa-82-a-2","next":"us-nh/rsa-82-a-4"},"notice":"GroundRules: Original legal text. Not legal advice."}