This section shall apply to VoIP service as defined in RSA 362:7, I(d) or an IP-enabled service as defined in RSA 362:7, I(e) that provides the voice capabilities described in RSA 362:7(d)(1) and (3), other than a cellular mobile radio communications service provider or any entity to which RSA 363:2, I(c) applies.
N.H. Admin. Code § En 411.01