RSA 82-A:3 · Imposition of Tax; Intrastate Communications Services

Source history

• 1990, 9:8
• 2001, 158:25
• 2003, 319:39, eff. July 1, 2003

Related materials

Bill relationships

• 2026 HB1141 amend

  this paragraph is paid. All fees required under this paragraph shall be paid when plans are submitted for review and shall be deposited in the water resources fund established in RSA 482-A:3, III. (b) The department shall charge a non-refundable fee of $500 for each request to amend a permit that requires plans to be reviewed. 7 New Paragraphs; Water Pollution and Waste Disposal; Enforcement. Amend

• 2026 HB1141-FN amend

  this paragraph is paid. All fees required under this paragraph shall be paid when plans are submitted for review and shall be deposited in the water resources fund established in RSA 482-A:3, III. (b) The department shall charge a non-refundable fee of $500 for each request to amend a permit that requires plans to be reviewed. 7 New Paragraphs; Water Pollution and Waste Disposal; Enforcement. Amend

• 2026 HB1425 reference

  nservation commission[,] or a local river management advisory committee[, or the New Hampshire Rivers Council] that it intends to investigate any notice received by it pursuant to RSA 482-A:3, the department shall not make its decision on the application that is the subject of the notice until it has received and acknowledged receipt of a written report from such commission[,] or local river management advis

• 2026 HB1425-FN reference

  nservation commission[,] or a local river management advisory committee[, or the New Hampshire Rivers Council] that it intends to investigate any notice received by it pursuant to RSA 482-A:3, the department shall not make its decision on the application that is the subject of the notice until it has received and acknowledged receipt of a written report from such commission[,] or local river management advis

• 2026 HB1546 amend · effective 2027-01-01

  f Revenue Administration. Amend RSA 21-J:33-a, I to read as follows: I. If there is a substantial understatement of tax imposed under [RSA 77-A,] RSA 77-E, RSA 78-A, RSA 78-C, RSA 82-A, RSA 83-C, or RSA 84-A for any taxable period, there shall be added to the tax an amount equal to 25 percent of the amount of any underpayment attributable to such understatement. 9 The State and Its Government; Depar

• 2026 HB1546-FN amend · effective 2027-01-01

  f Revenue Administration. Amend RSA 21-J:33-a, I to read as follows: I. If there is a substantial understatement of tax imposed under [RSA 77-A,] RSA 77-E, RSA 78-A, RSA 78-C, RSA 82-A, RSA 83-C, or RSA 84-A for any taxable period, there shall be added to the tax an amount equal to 25 percent of the amount of any underpayment attributable to such understatement. 9 The State and Its Government; Depar

• 2026 HB1629 amend · effective 2027-07-01

  l Understatement Penalty. Amend RSA 21-J:33-a, I to read as follows: I. If there is a substantial understatement of tax imposed under RSA 77-A, [RSA 77-E,] RSA 78-A, RSA 78-C, RSA 82-A, RSA 83-C, or RSA 84-A for any taxable period, there shall be added to the tax an amount equal to 25 percent of the amount of any underpayment attributable to such understatement. 6 The State and Its Government; Depar

• 2026 HB1629-FN amend · effective 2027-07-01

  l Understatement Penalty. Amend RSA 21-J:33-a, I to read as follows: I. If there is a substantial understatement of tax imposed under RSA 77-A, [RSA 77-E,] RSA 78-A, RSA 78-C, RSA 82-A, RSA 83-C, or RSA 84-A for any taxable period, there shall be added to the tax an amount equal to 25 percent of the amount of any underpayment attributable to such understatement. 6 The State and Its Government; Depar

• 2026 HB417 reference · effective 2025-07-01

  ws: (3) Disclosure to the department of revenue administration of records, files, and information required [by the department of revenue administration to administer the communications services tax pursuant to RSA 82-A and] to assist the bureau in its administration of RSA 106-H:9. 10 Occupations and Professions; State of Emergency Waivers for Out-of-State Businesses and Employees; Definitions; Definition Changed. RSA 319-D:

• 2026 HB417 amend · effective 2025-07-01

  services tax. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 Communications Services Tax; Imposition of Tax; Intrastate Communications Services; Change in Tax Rate. Amend RSA 82-A:3 to read as follows: 82-A:3 Imposition of Tax; Intrastate Communications Services. A tax is imposed upon intrastate communications services furnished to a person in this state and purchased at retail from a ret

• 2026 HB417-FN amend

  enate and House of Representatives in General Court convened: 1 Communications Services Tax; Imposition of Tax; Intrastate Communications Services; Change in Tax Rate. Amend RSA 82-A:3 to read as follows: 82-A:3 Imposition of Tax; Intrastate Communications Services. A tax is imposed upon intrastate communications services furnished to a person in this state and purchased at retail from a retailer by

• 2026 HB417-FN repeal

  n communications services to the extent such services may not, under the Constitution and statutes of the United States, be made the subject of taxation by the state. 3 Repeal. RSA 82-A, relative to the communications services tax, is repealed. 4 Department of Revenue Administration; Statute of Limitations and Penalties; Substantial Understatement Penalty; Reference Removed. Amend RSA 21-J:33-a, I t