Section 83-E:4 Liability for Tax.
I. Except as provided in paragraph III, every consumer shall be liable for the tax and such liability shall not be extinguished until the tax has been paid to the state, except that payment to a provider required to collect the tax pursuant to RSA 83-E:3 is sufficient to relieve the consumer from further liability for the tax.
II. Any tax required to be collected, and any tax received by a provider, shall become a personal debt of the provider until paid to the state. The provider shall be relieved of further liability for such taxes in the event that the tax is paid directly to the state by the consumer or another person.
III. Consumers, who are customers of the Town of Ashland Electric Department, Littleton Water and Light Department, New Hampton Village Precinct Electric Department, Wolfeboro Municipal Electric Department, Woodsville Water and Light Department, or any other municipalized provider established on or after the effective date of this chapter, shall be exempt from taxation under this chapter, as long as distribution remains within municipal boundaries.
Source. 1997, 347:4.