RSA 78-E:2 Definitions.
Title: V - TAXATION
Chapter: 78-E - PROTECTION OF PRIVATE CUSTOMER INFORMATION AND RIGHTS OF NEW HAMPSHIRE REMOTE SELLERS IN CONNECTION WITH CERTAIN FOREIGN SALES AND USE TAXES
In this chapter:
I. "Foreign taxing authority" means an agency or other instrumentality of, or a person acting on behalf of, a foreign taxing jurisdiction that is authorized to administer, audit, and enforce sales or use tax laws of the foreign taxing jurisdiction.
II. "Foreign taxing jurisdiction" means a state, territory, the District of Columbia, a local government, political subdivision, or any other entity which assesses a retail sales tax or use tax on its persons with respect to the use, storage, and consumption of goods and services.
III. "New Hampshire remote purchase transaction" means any sale of services or goods, or both, for any purpose other than resale in the regular course of business where the customer takes possession of the services or goods in