"Delivered to a location in this state" means the location of the market for the services provided by the taxpayer, without regard to the location of the property or payroll of the taxpayer.
N.H. Admin. Code § Rev 301.12
#4192, eff 12-23-86; ss by #5490, eff 10-19-92; ss by #6853, eff 9-23-98; ss by #8709, eff 8-25-06 (formerlyRev 301.11) ss by #10758, eff 1-16-15 (from Rev 301.11) renumbered by #13177, eff 3-6-21 formerly Rev 301.12)