RSA 78-D:2 Qualifying Foreign Sales and Use Tax Statute.

I. In this section:
(a) "Adequate physical presence" means the presence of stores, offices, or other tangible locations within the foreign state at which the retailer or its affiliates engage in business within the foreign state through the activities of owners, officers, directors, partners, managers, employees, representatives, or agents, whether or not related to the activity of the retailer sought to be taxed.
(b) "Foreign state" means a foreign state or commonwealth which assesses sales or use tax on its residents with respect to the use, storage, and consumption of goods and services.
(c) "Goods" means tangible personal property intended for any use other than resale.
(d) "New Hampshire retail purchase transaction" means any sale of services or goods, o