§ 82-a-4-a

82-A:4-a Computation of Tax; Coin-Operated Telephone Service. – If the tax imposed under this chapter is for coin-operated telephone service, the tax may be computed to the nearest multiple of $.05, except that, where the tax is midway between multiples of $.05, the next higher multiple shall apply. Source. 1997, 351:37, eff. July 1, 1997.