RSA 82-A:2 Definitions.

As used in this chapter, unless the context clearly requires otherwise:
I. "Amount paid" means the amount charged to the taxpayer's service address in this state regardless of where such amount is billed or paid.
II. "Commissioner" means the commissioner of the department of revenue administration.
III. "Communications services" means services for transmitting, emitting, or receiving signs, signals, writing, images, sounds or intelligence of any nature by any electromagnetic system capable of 2-way communication and includes, without limitation, messages or information transmitted through use of local, toll and wide area telephone service; private line services and networks, whether leased, rented or owned; channel services; telegraph services; teletypewriter servi