New Hampshire § 82-A-9 - Section 82-A:9 Resale Number.
Full text of New Hampshire New Hampshire Revised Statutes Annotated § 82-A-9 — Section 82-A:9 Resale Number., with citation guidance and answers to common questions.
§ 82-A-9. Section 82-A:9 Resale Number.
I. If a person who provides communications services in this state claims to be a reseller of such services, such person shall apply to the department for a resale number. Such applicant shall state facts which will show the department why such applicant is not liable for tax under this chapter on any of his purchases and shall furnish such additional information as the department may reasonably require. II. Upon approval of the application, the department shall assign a resale number to the applicant and shall certify such number to him. The department may cancel any such number which is obtained through misrepresentation, or which is used to provide communications services tax-free when such services in fact are not for resale, or which no longer applies because of the person's having discontinued the making of resales. III. Except as provided in this section, providing communications services in this state shall not be made tax-free on the ground of being a sale for resale unless the person has an active resale number from the department and furnishes that number to the retailer in connection with certifying to the retailer that any sale to such person is nontaxable because of being a sale for resale.
Source: official New Hampshire text · Last verified 2026-08-27
Frequently Asked Questions About New Hampshire § 82-A-9
What does New Hampshire Revised Statutes Annotated § 82-A-9 cover?
Section 82-A-9 ("Section 82-A:9 Resale Number.") 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 § 82-A-9?
A common citation format is "New Hampshire Revised Statutes Annotated § 82-A-9" (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 § 82-A-9 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.