Section 82-A:1 Statement of Purpose.
It is the intent of the general court to impose a tax on those who use 2-way communications services and to source mobile telecommunications services to the place of primary use. It is also the intent of the general court that basic communications services essential to public health, safety, and welfare shall not be subject to the tax imposed by this chapter.
Source. 1990, 9:8, eff. April 1, 1990. 2002, 219:1, eff. July 1, 2002.