RSA 82-A:4-e Special Rules for Prepaid Wireless Telecommunications Service.

I. A tax is imposed on each retail transaction in this state of intrastate and interstate communications services that are prepaid wireless telecommunications services. The tax shall be imposed on the gross charge at the rate specified in RSA 82-A:3 and 82-A:4.
II. For purposes of paragraph I, a retail transaction is sourced to New Hampshire:
(a) If the retail transaction occurs in person at a seller's location in New Hampshire; or
(b) If subparagraph (a) does not apply, the prepaid wireless telecommunications service is evidenced by a physical item, such as a card, and the purchaser provides a New Hampshire delivery address for such item; or
(c) If subparagraphs (a) and (b) do not apply, the consumer gives a New Hampshire address during the consummation of t