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RSA 82-A:6 · Collection of Tax

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

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82-A:6 Collection of Tax. – The tax imposed under this chapter shall be collected from the taxpayer by a retailer maintaining a place of business in this state or having taxable sales in excess of $10,000 and remitted to the department pursuant to this section. The tax required to be collected by this chapter and any such tax collected by such retailer shall constitute a debt owed by the retailer to this state. Retailers shall collect the tax from the taxpayer by adding the tax to the gross charge for communications services in this state, in the manner prescribed by the department. Whenever possible, the tax imposed by this chapter shall, when collected, be stated as a distinct item separate and apart from the gross charge for communications services, and shall be labeled "State Tax." The tax imposed by this chapter shall constitute a debt of the purchaser to the retailer who provides such taxable services until paid, and, if unpaid, is recoverable at law in the same manner as the original charge for such taxable services. Source. 1990, 9:8, eff. April 1, 1990.

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Source note

Source. 1990, 9:8, eff. April 1, 1990.

Source history

1990, 9:8, eff. April 1, 1990

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Bill relationships

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