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RSA 82-A:5 · Repealed by 2007, 263:79, eff. July 1, 2007

Title: V: TAXATION
Chapter: 82-A · COMMUNICATIONS SERVICES TAX
Status: repealed
Official source linked: Yes

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82-A:5 Repealed by 2007, 263:79, eff. July 1, 2007. –

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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-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
2024 HB133 repeal
nd 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. 2 Repeal. RSA 82-A, relative to communications services tax, is repealed. 3 Effective Date. This act shall take effect July 1, 2023. LBA 23-0134 10/14/22 HB 133-FN- FISCAL NOTE AS INTRODUCED AN ACT relative to repealing the comm