RSA 82-A:4-b Special Rules for Mobile Telecommunications Services.

I. A tax is imposed on intrastate and interstate communication services that are mobile telecommunications services deemed to be provided by the taxpayer's home service provider whose territorial limits encompass the taxpayer's place of primary use, regardless of where the mobile telecommunication services originate, terminate, or pass through. The tax shall be imposed on the gross charge at the rate specified in RSA 82-A:3 and RSA 82-A:4. No tax shall be imposed on a customer whose place of primary use is outside this state.
II. Mobile telecommunications services provided to a taxpayer, the charges for which are billed by or for the taxpayer's home service provider, are deemed to be provided by the home service provider. Intrastate mobile telecommunications services provided