Foreign taxing authority definition
Foreign taxing authority means an agency or other instrumentality of a foreign taxing jurisdiction that is authorized to administer, audit and enforce sales or use tax laws of the foreign taxing jurisdiction.
Foreign taxing authority means an agency or other instrumentality of, or a person acting on behalf of, a foreign taxing jurisdiction that is authorized to administer, audit, and enforce sales or use tax laws of the foreign taxing jurisdiction.II. "Foreign taxing jurisdiction" means a state, territory, the District of Columbia, a local government, political subdivision, or any other entity which assesses a retail sales tax or use tax on its persons with respect to the use, storage, and consumption of goods and services.III. "New Hampshire remote purchase transaction" means any sale of services or goods, or both, for any purpose other than resale in the regular course of business where the customer takes possession of the services or goods in a foreign taxing jurisdiction.IV.(a) "New Hampshire remote seller" means any individual, trust, estate, fiduciary, partnership, corporation, or other legal entity, including a retailer as defined in RSA 78-D, located within the state, that engages in New Hampshire remote purchase transactions, and that does not have a physical presence within the foreign taxing jurisdiction.(b) For purposes of this paragraph, a person has a "physical presence" in a foreign taxing jurisdiction only if such person's business activities within the jurisdiction include any of the following:(1) Maintaining its commercial or legal domicile in the foreign taxing jurisdiction;(2) Owning, holding a leasehold interest in, or