New Hampshire § 78-E-7 - Section 78-E:7 Reimbursement for Sales and Use Tax Collection.
Full text of New Hampshire New Hampshire Revised Statutes Annotated § 78-E-7 — Section 78-E:7 Reimbursement for Sales and Use Tax Collection., with citation guidance and answers to common questions.
§ 78-E-7. Section 78-E:7 Reimbursement for Sales and Use Tax Collection.
Notwithstanding the provisions of this chapter, if a New Hampshire remote seller is determined to be obligated to collect and remit a sales or use tax on behalf of a foreign taxing jurisdiction or foreign taxing authority, then that New Hampshire remote seller shall be entitled to recover or deduct from any taxes collected on behalf of such foreign taxing jurisdiction or foreign taxing authority any reasonable costs, including any initial set up and ongoing maintenance costs, incurred in the collection and remission of sales and use taxes to that jurisdiction or authority.
Source: official New Hampshire text · Last verified 2026-08-27
Frequently Asked Questions About New Hampshire § 78-E-7
What does New Hampshire Revised Statutes Annotated § 78-E-7 cover?
Section 78-E-7 ("Section 78-E:7 Reimbursement for Sales and Use Tax Collection.") is part of the New Hampshire Revised Statutes Annotated, the codified statutory law of New Hampshire. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New Hampshire § 78-E-7?
A common citation format is "New Hampshire Revised Statutes Annotated § 78-E-7" (New Hampshire). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New Hampshire law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New Hampshire official source linked on this page or consult a licensed New Hampshire attorney.
How does New Hampshire § 78-E-7 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New Hampshire can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New Hampshire.