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RSA 82-A:8 · Tax Returns by Taxpayer

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

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82-A:8 Tax Returns by Taxpayer. –

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When a taxpayer does not pay the tax imposed by this chapter to a retailer, such taxpayer shall file a return with the department and pay the tax upon that portion of gross charges so paid to the retailer during the preceding calendar month by the fifteenth day of the month following that month. Such return shall be filed on a form prescribed by the department and shall contain such information as the department may reasonably require.

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II.

When a taxpayer pays a tax imposed by this chapter directly to the department, the department upon request from such taxpayer, shall issue an appropriate receipt to such taxpayer showing that he has paid such tax to the department. Such receipt shall be sufficient to relieve the taxpayer from further liability for the amount of tax to which such receipt may refer. 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
2026 HB427 repeal
ept as otherwise provided in Section 8-511]. 4 Uniform Commercial Code; Investment Securities; Security Entitlements; Priority Among Security Interests and Entitlement Holders. RSA 382-A:8-511, (a) is repealed and reenacted to read as follows: (a) If a securities intermediary does not have sufficient interests in a particular financial asset to satisfy both its obligations to entitlement holders who have se
2026 HB427 amend
tion. 3 Uniform Commercial Code; Investment Securities; Security Entitlements; Property Interest of Entitlement Holder in Financial Asset Held by Securities Intermediary. Amend RSA 382-A:8-503 (a) to read as follows: (a) To the extent necessary for a securities intermediary to satisfy all security entitlements with respect to a particular financial asset, all interests in that financial asset held by the se
2026 HB427 amend
Be it Enacted by the Senate and House of Representatives in General Court convened: 1 Uniform Commercial Code; Investment Securities; Applicability; Choice of Law. Amend RSA 382-A:8-110 (b) to read as follows: (b) The [local] law of the state of New Hampshire [securities intermediary's jurisdiction, as specified in subsection (e),] governs: 2 Uniform Commercial Code; Investment Securities; Applicabi
2025 HB2 reference
oner of the department of employment security may make grants to New Hampshire employers for the purpose of training employees in accordance with RSA 12-O:45, such grants not to exceed the amounts specified in RSA 282-A:87, IV(a)(2), and not to exceed to any single employer in any grant year the sum of $70,000, unless first approved by governor and council. The commissioner shall provide the governor and council an information i
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