CHAPTER Rev
1000 TOBACCO TAX
Statutory
Authority: RSA 78:6
REVISION NOTE:
Document #13049, effective 6-4-20, adopted,
amended, repealed, and readopted with amendments various rules in Chapter Rev
1000. This required some renumbering of
rules in Part Rev 1001 as noted in the source notes. Source notes for the new, adopted rules
indicate only one Document number as “#13049”.
Source notes for amended rules indicate “amd by #13049”. Source notes for the rules readopted with
amendments indicate “ss by #13049”.
The rules repealed by Document #13049 include
the following rules:
Rev 1001.17 defining “Sub-jobber”
Rev 1002.02 titled “Free
Tobacco Products” in Part Rev 1002 titled “Stamps”
Part Rev 1004 titled “Roll-Your-Own”:
Rev 1004.01 titled “Documentation
of Tax Paid for RYO”
Rev 1004.02 titled “OTP
Tax Liability”
Rev 1004.03 titled “Credits
or Refunds for Returned OTP for Wholesalers”
Prior filings
affecting the repealed Rev 1001.17 included the following documents:
#10536, eff 3-6-14
(from Rev 1001.10)
Renumbered by #12639 (formerly
Rev 1001.14)
Prior filings affecting the repealed Rev
1002.02 included the following documents:
#4158, eff 11-3-86
#4707, eff 11-21-89
#5301, eff 12-26-91
#6662, eff 12-25-97
#8526, eff
12-21-05 (formerly Rev 1002.05)
#10536, eff 3-6-14
#12639, eff 9-29-18
Prior filings affecting the rules in
the repealed Part Rev 1004 included the following documents:
#1838, eff
10-19-81 (not including Rev 1004.03)
#2206, eff
12-12-82 (not including Rev 1004.03)
#2541, eff
11-22-83 (not including Rev 1004.03)
#4158, eff
11-3-86 (not including Rev 1004.03)
#4707, eff 11-21-89
#5301, eff 12-26-91
#6662, eff 12-25-97
#8526, eff 12-21-05
#10536, eff 3-6-14
#10839, eff
5-27-15 (only Rev 1004.03)
#10883, eff
7-11-15 (only Rev 1004.01)
PART Rev 1001 DEFINITIONS
Rev 1001.01 “Bond” means an agreement between a
wholesaler and a surety company authorized by the
Source. #4707, eff 11-21-89; ss by #5301, eff
12-26-91; ss by #6662, eff 12-25-97; ss by #8526, eff 12-21-05; ss by #10536, eff
3-6-14
Rev 1001.02 “Cigarette” means “cigarette” as defined in
RSA 78:1, I. The term includes a little
cigar and roll-your-own.
Source. #4707, eff 11-21-89;
ss by #5301, eff 12-26-91; ss by #6662, eff 12-25-97; ss by #8526, eff 12-21-05;
ss by #10536, eff 3-6-14; ss by #13049, eff 6-4-20 (See Revision Note at chapter
heading for Rev 1000)
Rev 1001.03 “Consumer” means “consumer” as defined in RSA
78:1, III.
Source. #12639, eff 9-29-18;
ss by #13049, eff 6-4-20 (See Revision Note at chapter heading for Rev 1000)
Rev 1001.04 “Department” means the
Source. #4707, eff 11-21-89;
ss by #5301, eff 12-26-91; ss by #6662, eff 12-25-97; ss by #8526, eff 12-21-05;
ss by #10536, eff 3-6-14 (from Rev 1001.02); renumbered by #12639 (formerly Rev
1001.03)
Rev 1001.041 “E-cigarette” or “Electronic cigarette” means “electronic cigarette” as defined in RSA
78:1, III-a.
Source.
#/13049, eff
6-4-20 (See Revision Note at chapter heading for Rev 1000)
Rev 1001.042 “Little cigar”
means “little cigar” as defined in RSA 78:1, V.
Source.
#/13049, eff
6-4-20 (See Revision Note at chapter heading for Rev 1000)
Rev 1001.05 “Manufacturer” means
“manufacturer” as defined in RSA 78:1, VI.
Source. #4707, eff 11-21-89;
ss by #5301, eff 12-26-91; ss by #6662, eff 12-25-97; ss by #8526, eff 12-21-05
(formerly Rev 1001.08); ss by #10536, eff 3-6-14 (from Rev 1001.03); renumbered
by #12639 (formerly Rev 1001.04); ss by #13049, eff 6-4-20 (See Revision Note at
chapter heading for Rev 1000)
Rev 1001.06 “Other tobacco products (OTP)” means “other
tobacco products” as defined in RSA 78:1, VII.
The term includes e-cigarettes and cigars other than premium cigars as
defined in RSA 78:1, IX or little cigars.
Source. #4707, eff 11-21-89;
ss by #5301, eff 12-26-91; ss by #6662, eff 12-25-97; ss by #8526, eff 12-21-05(formerly
Rev 1001.09); ss by #10536, eff 3-6-14; renumbered by #12639 (formerly Rev
1001.05); ss by #13049, eff 6-4-20 (See Revision Note at chapter heading for
Rev 1000)
Rev 1001.07 “Regular accounting quarter” means the 4
3-month periods that coincide with the taxpayer's accounting period.
Source. #4707, eff 11-21-89;
ss by #5301, eff 12-26-91; ss by #6662, eff 12-25-97; ss by #8526, eff 12-21-05);
ss by #10536, eff 3-6-14 (from Rev 1001.04); renumbered by #12639 (formerly Rev
1001.06)
Rev 1001.08 “Reporting period” means one calendar month,
unless otherwise authorized by the department.
Source. #4707, eff 11-21-89;
ss by #5301, eff 12-26-91; ss by #6662, eff 12-25-97; ss by #8526, eff 12-21-05(formerly
Rev 1001.10); ss by #10536, eff 3-6-14 (from Rev 1001.05); renumbered by #12639
(formerly Rev 1001.07)
Rev 1001.09 “Retailer” means “retailer” as defined in RSA
78:1, X.
Source. #4707, eff 11-21-89;
ss by #5301, eff 12-26-91; ss by #6662, eff 12-25-97; ss by #8526, eff 12-21-05
(formerly Rev 1001.11); ss by #10536, eff 3-6-14 (from Rev 1001.06); renumbered
by #12639 (formerly Rev 1001.08); ss by #13049, eff 6-4-20(See Revision Note at
chapter heading for Rev 1000)
Rev 1001.10 “Roll-your-own (RYO)”
means “roll-your-own” as defined in RSA 78:1, (b), with 0.09 ounces of RYO
tobacco being equivalent to one individual “cigarette.”
Source. #4707, eff 11-21-89;
ss by #5301, eff 12-26-91; ss by #6662, eff 12-25-97; ss by #8526, eff 12-21-05
(formerly Rev 1001.12); ss by #10536, eff 3-6-14; renumbered by #12639
(formerly Rev 1001.09); ss by #13049, eff 6-4-20 (See Revision Note at chapter
heading for Rev 1000)
Rev 1001.11 “Sale” or “sell” means “sale” or “sell” as
defined in RSA 78:1, XI.
Source. #12639, eff 9-29-18;
ss by #13049, eff 6-4-20 (See Revision Note at chapter heading for Rev 1000)
Rev 1001.12 “Sampler” means “sampler” as defined in RSA
78:1, XII.
Source. #12639, eff 9-29-18;
ss by #13049, eff 6-4-20 (See Revision Note at chapter heading for Rev 1000)
Rev 1001.13 "Smoked" means inhaled and exhaled
fumes from burning tobacco products.
Source. #4707, eff 11-21-89;
ss by #5301, eff 12-26-91; ss by #6662, eff 12-25-97; ss by #8526, eff 12-21-05
(formerly Rev 1001.13); ss by #10536, eff 3-6-14 (from Rev 1001.07); renumbered
by #12639 (formerly Rev 1001.10)
(a)
Cavendish tobacco;
(b)
Plug tobacco;
(c)
Twist and fine cut tobacco; and
(d)
Any finely cut, ground or powdered tobacco such as snus, snuff and snuff flour.
Source. #4707, eff 11-21-89;
ss by #5301, eff 12-26-91; ss by #6662, eff 12-25-97; ss by #8526, eff 12-21-05(formerly
Rev 1001.13); ss by #10536, eff 3-6-14 (from Rev 1001.08); renumbered by #12639
(formerly Rev 1001.11); ss by #13049, eff 6-4-20 (See Revision Note at chapter
heading for Rev 1000)
Rev 1001.15 “Snuff flour” means any finely cut, ground,
or powdered tobacco that is dry and not intended to be smoked.
Source. #4707, eff 11-21-89;
ss by #5301, eff 12-26-91; ss by #6662, eff 12-25-97; ss by #8526, eff 12-21-05;
ss by #10536, eff 3-6-14 (from Rev 1001.11); renumbered by #12639 (formerly Rev
1001.12)
Rev 1001.16 “Snus and snuff” means any finely cut,
ground, or powdered tobacco that is moist and not intended to be smoked.
Source. #10536, eff 3-6-14;
renumbered by #12639 (formerly Rev 1001.13)
Rev 1001.17 “Tobacco products” means “tobacco products” as
defined in RSA 78:1, XIV.
Source. #10536, eff 3-6-14;
renumbered by #12639 (formerly Rev 1001.15); ss by #13049, eff 6-4-20 (formerly
Rev 1001.18) (See Revision Note at chapter heading for Rev 1000)
Rev 1001.18 “Taxpayer identification number” means “taxpayer
identification number” as defined in Rev 2902.11.
Source. #10536, eff 3-6-14;
renumbered by #12639 (formerly Rev 1001.17); ss by #13049, eff 6-4-20 (formerly
Rev 1001.20) (See Revision Note at chapter heading for Rev 1000)
Rev 1001.181 “Usable” means cigarettes that:
(a)
Are suitable for sale, as defined in RSA 78:1, XIII;
(b)
Are suitable for display;
(c)
Are not outdated or stale; or
(d)
Have not been manually or mechanically damaged.
Source. #10536, eff 3-6-14
(from Rev 1001.11); renumbered by #12639 (formerly Rev 1001.16) renumbered by
#13049 (formerly Rev 1001.19) (See Revision Note at chapter heading for Rev
1000)
Rev 1001.19 “Wholesaler” means
“wholesaler,” as defined in RSA 78:1, V, licensed by the department,
pursuant to RSA 78.
Source. #10536, eff 3-6-14
(from Rev 1001.12); renumbered by #12639 (formerly Rev 1001.18); ss by #13049,
eff 6-4-20 (formerly Rev 1001.21) (See Revision Note at chapter heading for Rev
1000)
PART Rev 1002 STAMPS
Rev 1002.01 Requirement for Use of Stamps.
(a) A wholesaler who satisfies RSA 78:2, III shall
demonstrate that it paid the tax due on cigarettes and little cigars sold or
distributed to a retailer in this state by affixing “A”, “B”, or “C” stamps
purchased from the department to each package of 20 or 25 by a heat transfer
stamp method, either manually or mechanically, before the wholesaler transfers
possession to the retailer.
(b) The “A” stamp shall:
(1) Be affixed to individual packages containing
25 cigarettes or little cigars which are purchased from manufacturers
participating in the Master Settlement Agreement, pursuant to RSA 541-C:3, I(a),
or from manufacturers not participating in the Master Settlement Agreement,
pursuant to RSA 541-C:3, I(b); and
(2) Have a value equal to the tax rate established
in RSA 78:2, I for packages of 20 cigarettes or little cigars, multiplied by
125%.
(c) The “B” stamp shall:
(1) Be affixed to individual packages containing
20 cigarettes or little cigars which are purchased from manufacturers participating
in the Master Settlement Agreement, pursuant to RSA 541-C:3, I(a); and
(2) Have a value equal to the tax rate established
in RSA 78:2, I for packages of 20 cigarettes or little cigars.
(d) The “C” stamp shall:
(1) Be affixed to individual packages containing
20 cigarettes which are purchased from manufacturers not participating in the
Master Settlement Agreement, pursuant to RSA 541-C:3, I(b); and
(2) Have a value equal to the tax rate established
in RSA 78:2, I for packages of 20 cigarettes.
(e) Pursuant to RSA 78:11, II, every wholesaler
shall keep on hand at each premises in this state where cigarettes or little
cigars are possessed, stored, or sold, enough stamps purchased within the
previous 90 days to pay the tax due on all cigarettes and little cigars present
at the premises at any given time.
(f) For cigarettes and little cigars in packages
of other than 20 or 25, or too small to affix a stamp, or for RYO, a wholesaler
who satisfies RSA 78:2, III shall, in lieu of stamps, keep documentation to
demonstrate that it paid the tax due, and otherwise comply with the reporting
and payment requirements for OTP, as provided in Rev 1003.
(g) Each invoice issued by a wholesaler shall
state that the tax has been collected.
(h) A stamp affixed to an individual package shall
be deemed to comply with this section only if:
(1) A single stamp is affixed to each package;
(2) The stamp is at least 75% visible; and
(3) The stamp’s numerical designation is legible.
Source. #4158, eff 11-3-86; ss by #4707, eff
11-21-89; ss by #5301, eff 12-26-91; ss by #6662, eff 12-25-97; ss by #8526,
eff 12-21-05; ss by #10536, eff 3-6-14; amd by #10883, eff 7-11-15; ss by
#12389, eff 9-27-17; ss by #13049, eff 6-4-20 (See
Revision Note at chapter heading for Rev 1000); ss by #13490, eff 11-15-22
PART
Rev 1003 OTHER TOBACCO
PRODUCTS
Rev 1003.01 Documentation of Tax Paid for OTP.
(a)
No wholesaler shall sell, ship, or transport OTP to retailers located in
New Hampshire without documentation of tax paid.
(b)
An invoice from a wholesaler to a retailer or sampler for the purchase
of OTP, pursuant to RSA 78:14, III, shall be documentation of tax paid.
(c)
Every retailer and sampler shall keep on its licensed premises documentation
of tax paid for
all OTP on the premises, including, but not limited to, all invoices from
wholesalers.
Source. #1838, eff 10-19-81; ss by #2206, eff
12-12-82; and by #2357, eff 5-1-83; ss by #4158, eff 11-3-86; ss by #4707, eff
11-21-89; ss by #5301, eff 12-26-91; ss by #6662, eff 12-25-97; ss by #8526, eff
12-21-05; ss by #10536, eff 3-6-14; ss by #10883, eff 7-11-15; ss by #13049, eff
6-4-20 (See Revision Note at chapter heading for Rev 1000)
Rev 1003.02 OTP Tax Liability.
(a) Every wholesaler
who satisfies RSA 78:2, III shall, pursuant to Rev 1009.09, complete and file
Form DP-151, “Wholesalers’ Other Tobacco Products Tax Return”,
with the department:
(1) On a monthly basis; or
(2) On a quarterly basis, if permission to file
quarterly has been granted by the department in writing.
(b) Wholesalers requesting to file a Form DP-151
for a quarterly period shall submit the request:
(1) Electronically through the Granite Tax Connect
portal located at www.revenue.nh.gov/gtc; or
(2) In writing to:
New Hampshire Department of Revenue Administration
Collections Division
P.O. Box 454
109 Pleasant Street
Concord, New Hampshire, 03302-0454.
(c) The request made in (b) above, shall contain
the following information:
(1) The
wholesaler’s:
a. Name
and address;
b. Tax
identification number; and
c.
License number; and
(2) The
reasons why a change of reporting period is requested.
(d) The department shall grant the request made
in (b) above, if:
(1) The
wholesaler’s average monthly tax liability is $500.00 or less per month for the
calendar quarter immediately preceding the submission of the request; and
(2) The
wholesaler has no outstanding tax liability.
(e) The department shall
automatically revoke permission to file on a quarterly basis if:
(1) The wholesaler fails to timely file any
return or report;
(2) The
wholesaler files a return, report, or affidavit, which is determined to
be false;
(3) The wholesaler
is not in good standing with department as provided in RSA 78:8, III,
including, but not limited to, if any check is returned for nonsufficient funds;
(4) The
wholesaler fails to comply with the requirements of RSA 78 or this chapter; or
(5) The
wholesaler’s tax liability exceeds $500 per month, pursuant to (g) below.
(f) The due date of quarterly returns shall be
the 15th day of the month following the end of each calendar quarter.
(g) If, during any subsequent calendar quarter,
the average tax liability of a wholesaler filing on a quarterly basis exceeds
$500.00 per month, the wholesaler shall commence monthly filings.
Source. #1838, eff 10-19-81; ss by #2206, eff
12-12-82; amd by #2357, eff 5-1-83; ss by #4158, eff 11-3-86; ss by #4707, eff
11-21-89; ss by #5301, eff 12-26-91; ss by #6662, eff 12-25-97; ss by #8526,
eff 12-21-05; ss by #10536, eff 3-6-14; amd by #13049,
eff 6-4-20 (See Revision Note at chapter heading for Rev 1000); ss by #13490,
eff 11-15-22
Rev 1003.021 Accounting. Every wholesaler shall file an accounting of
all OTP, cigarettes, and little cigars as described in Rev 1002.01(g), and RYO,
transferred to and from any premises in this state where such tobacco products
are possessed, stored, or sold, pursuant to Rev 1009.021.
Source.
#13049, eff
6-4-20 (See Revision Note at chapter heading for Rev 1000)
Rev 1003.03 Credits or Refunds for Returned OTP for
Wholesalers.
(a)
Wholesalers shall obtain credits or refunds for outdated, damaged, or
unsaleable returned OTP by either of the following methods:
Source. #1838, eff 10-19-81;
ss by #2206, eff 12-12-82; ss by #4158, eff 11-3-86; ss by #4707, eff 11-21-89;
ss by #5301, eff 12-26-91; ss by #6662, eff 12-25-97; ss by #8526, eff 12-21-06;
ss by #10536 eff 3-6-14 (formerly Rev 1003.04); amd by #10839, eff 5-27-15; amd
by #13049, eff 6-4-20 (See Revision Note at chapter heading for Rev 1000)
Rev 1003.04 E-cigarettes.
(a)
If a container of liquid or other substance containing nicotine that is
intended to be opened and used with or in an electronic smoking device is sold
packaged with such a device, and the wholesale sales price is not separately
stated, the entire package shall be subject to the tax as provided in RSA 78:2,
II(b)(2).
(b)
On or after January 1, 2021, no retailer shall possess with or without
an intent to sell, e-cigarettes purchased from a wholesaler before January 1, 2020.
(c)
If any e-cigarettes are found at any place in this state in violation of
(b) above, they shall be contraband tobacco products subject
to forfeiture, as provided in RSA 78:18.
Source.
#13049, eff
6-4-20 (See Revision Note at chapter heading for Rev 1000)
Rev 1003.05 Wholesale Sales Price. If a wholesaler who satisfies RSA 78:2, III purchases,
receives, or otherwise acquires OTP from a manufacturer or other wholesaler owned or
controlled by the same person who owns the acquiring wholesaler, or otherwise related
to the acquiring wholesaler, the wholesale sales price of such OTP shall be the
established price for which the manufacturer or other wholesaler sells the OTP
to an unrelated wholesaler, in accordance with the manufacturer’s or other wholesaler’s
applicable list prices in effect at the time of acquisition.
Source.
#13049, eff
6-4-20 (See Revision Note at chapter heading for Rev 1000)
Rev 1003.06 Free Tobacco Products.
(a)
Prior to distributing free tobacco products to consumers for promotional
purposes, a sampler shall ship them to a New Hampshire licensed wholesaler for
payment of the tax.
(b)
A wholesaler receiving free tobacco products pursuant to (a) above
shall:
(1) Remit payment of the tax with Form DP-151,
“Wholesalers’ Other Tobacco Products Tax Return,” pursuant to Rev 1003.02; and
(2) Provide documentation
to evidence tax paid to the sampler, as provided in Rev 1003.01.
(c)
The wholesaler shall be responsible for obtaining reimbursement from the
sampler for the cost of the tax.
Source.
#13049, eff
6-4-20 (See Revision Note at chapter heading for Rev 1000)
PART
Rev 1004 RESERVED
Source. #rpld by #13049, eff
6-4-20 (See Revision Note at chapter heading for Rev 1000)
PART Rev 1005 PURCHASES OF TAX STAMPS
Rev 1005.01 Purchases of Tax Stamps. Licensed wholesalers purchasing tax stamps
shall:
(a)
Submit a completed Form CD-15, “Cigarette Stamp Order”, to the
department in accordance with Rev 1009.05;
(b)
Be liable for the payment of all shipping expenses, including any
insurance charges; and
(c)
Be liable for the payment of the tax stamps purchased.
Source. #1838, eff 10-19-81; ss by #2206, eff
12-12-82; ss by #4158, eff 11-3-86; ss by #4707, eff 11-21-89; ss by #5301, eff
12-26-91; ss by #6662, eff 12-25-97; ss by #8526, eff 12-21-05; ss by #10536,
eff 3-6-14 (from Rev 1004.01); ss by #13490, eff 11-15-22
Rev 1005.02 Independence of Transactions.
(a)
Each purchase of “A”, “B”, or “C” tax stamps shall be a separate
transaction.
(b)
No credit or debit incurred in one transaction shall be applied to another
transaction.
Source. #1838, eff l0-19-81; ss by #2206, eff
12-12-82; ss by #4158, eff 11-3-86; ss by #4707, eff 11-21-89; ss by #5301, eff
12-26-91; ss by #6662, eff 12-25-97; ss by #8526, eff 12-21-05; ss by #10536, eff
3-6-14 (from Rev 1004.02); ss by #13490, eff 11-15-22
Rev 1005.03 Purchases of Tax Stamps on Credit.
(a)
To open a credit account and charge purchases of tax stamps, wholesalers
shall submit a written request to:
New Hampshire
Department of Revenue Administration
Collections
Division
P.O. Box 454
Concord
(b)
The request shall be accompanied by:
(1) The wholesaler’s most recent financial
statement prepared in accordance with generally accepted accounting principles;
(2) The names, addresses and telephone numbers of
3 credit references; and
(3) A completed Form CD-18, “Tobacco Tax Credit
Bond”, in accordance with Rev 1009.06.
(c)
The aggregate amount of purchases charged by a
wholesaler shall not exceed 75% of the wholesaler’s bond amount.
(d)
The coverage of the bond shall include, in addition to the outstanding
balance, interest pursuant to RSA 21-J:28, penalties pursuant to RSA 21-J:33,
and costs, including, but not limited to, attorney’s fees.
(e)
The coverage of the bond shall include, in addition to the outstanding
balance, interest pursuant to RSA 21-J:28, penalties pursuant to RSA 21-J:33,
and costs, including, but not limited to, attorney’s fees.
(e)
Wholesalers may pay for orders charged to their credit account using a
noncertified company check.
Source. #1838, eff 10-19-81;
ss by #2206, eff 12-12-82; ss by #4158, eff 11-3-86; ss by #4707, eff 11-21-89;
ss by #5301, eff 12-26-91; ss by #6662, eff 12-25-97; ss by #8526, eff 12-21-05;
ss by #10536, eff 3-6-14 (from Rev 1004.03); amd by #13049, eff 6-4-20 (See
Revision Note at chapter heading for Rev 1000)
Rev 1005.04 Payment Methods.
(a)
Purchases of tax stamps shall be paid for by:
(1) Charging the purchases to the
wholesaler’s credit account; or
(2) Immediate payment for the total amount of the
order by presenting the department with:
a. Cash;
b. A money order issued through a third-party
payable to the State of
c. A cashier’s check payable to the State of
d. A certified check payable to the State of
(b)
Any purchase not paid in full in a timely manner shall, pursuant to RSA
21-J:28, accrue interest and penalties pursuant to RSA 21-J:33.
Source. #10536, eff 3-6-14
(from Rev 1004.04)
Rev 1005.05 Refunds for Stamps on Outdated, Damaged or
Unsaleable Cigarettes for Wholesalers.
(a)
Wholesalers shall obtain refunds for tax paid on outdated, damaged, or
unsaleable returned cigarettes or little cigars, as provided by RSA 78:12, IV,
by completing a Form CD-92, “Notice of Intent to Return Damaged or Obsolete
Cigarettes to Manufacturer,” and filing it with the department’s collections
division, in accordance with Rev 1009.07, at least 10 business days prior to
shipping the cigarettes or little cigars back to the manufacturer.
(b)
Form CD-92, “Notice of Intent to Return Damaged or Obsolete Cigarettes
to Manufacturer”, shall be accompanied by copies of all documents used by the
wholesaler to return the cigarettes or little cigars to the manufacturer.
(c) After filing Form CD-92, wholesalers shall
file with the department all affidavits from the manufacturer verifying the
receipt, the date, and method of destruction of the cigarettes or little cigars
for which the refund is being claimed.
(d)
The affidavits
in (c) above, shall be submitted electronically through the Granite Tax Connect
portal located at www.revenue.nh.gov/gtc, or e-mailed to
dra.collections@dra.nh.gov, or mailed to:
New Hampshire
Department of Revenue Administration
Collections
Division
P. O. Box 454
109 Pleasant Street
Concord, New
Hampshire 03302-0454.
(e)
Upon receipt of all required documents, the department shall issue the
refunds. The amount of the refund shall
be calculated using the tax rate and wholesale price in effect at the time the
tobacco product was purchased.
Source. #10536, eff 3-6-14; amd by #10839, eff
5-27-15; ss by #13049, eff 6-4-20 (See Revision Note at chapter heading for Rev
1000); ss by #13490, eff 11-15-22
PART
Rev 1006 ACCOUNTING RECORDS
Rev 1006.01 Definitions. For purposes for this part the following
definitions shall apply:
(a) “Brand families” means all styles of
cigarettes and little cigars sold under the same trade mark and differentiated from one another by means of
additional modifiers or descriptors, including, but not limited to, “menthol,”
“kings,” and “100s,” and includes any brand name alone or in conjunction with
any other word, trademark, logo, symbol, motto, selling message, recognizable
pattern of colors, or any other indicia of product identification identical or
similar to, or identifiable with, a previously known brand of cigarettes or
little cigars;
(b)
“Non-participating manufacturer (NPM)” means any manufacturer that makes
payments into a qualified escrow fund as required under RSA 541-C, but has not
become a participating manufacturer as set forth in Section II(jj) of the
Tobacco Master Settlement Agreement; and
(c)
“Participating manufacturer (PM)” means participating manufacturer as a
given term in Section II(jj) of the Tobacco Master Settlement Agreement and all
amendments thereto under RSA 541-D:2, V.
Source. #10766, eff 1-22-15;
amd by #13049, eff 6-4-20 (See Revision Note at chapter heading for Rev 1000)
Rev 1006.02 Content and Maintenance of
Accounting Records.
(a) Every manufacturer,
wholesaler, retailer, and sampler shall keep complete and accurate records
relating to all the tobacco products it manufactured, purchased, or otherwise
acquired, and the sale or distribution of such tobacco products, for the
following period of time:
(1) Three
years, including, for the first 12 months from the date of manufacture,
purchase, acquisition, sale, or distribution, whichever is later, at the place
of business identified in its license; and
(2) Until
the resolution of any contested matters involved in an adjudicative
proceeding or litigation with the department, if after a period of 3 years.
(b) Every manufacturer
and wholesaler shall deliver with each sale or distribution of tobacco products
an invoice or written statement as required by RSA 78:15, VI, and
retain a duplicate.
(c) The following records
shall be maintained by wholesalers to the extent applicable:
(1) Books
of account, including but not limited to:
a. The
general ledger;
b. The
cash receipts;
c. The
cash disbursements; and
d. The
sales and purchase journals;
(2) Invoices
for all tobacco products:
a. Purchased;
b. Acquired;
c. Sold;
or
d. Exchanged;
(3) All
pertinent bank statements;
(4) Purchase
and sale records identifying the total number of cigarette and little cigar
packages and the total count of cigarettes or little cigars per package;
(5) Records
identifying the individual “A”, “B” or, “C” tax stamp purchase requisitions;
(6) Documentation
for all cigarettes and little cigars, by number of packages and number of
cigarettes or little cigars per package, or any tobacco products returned
to manufacturer indicating product returned and date returned;
(7) Bills
of lading indicating date the tobacco products were received;
(8) Quarterly inventory for:
a. PMs
including:
1. All stamped or
unstamped cigarettes, little cigars, and RYO purchased by a resident wholesaler
for New Hampshire and/or other states;
2. All New Hampshire
or other states’ stamped and unstamped
cigarettes, little cigars, and RYO, saleable or damaged in the possession of a
resident wholesaler;
3. All New Hampshire
stamped cigarettes, little cigars, and RYO which are saleable or damaged in the
possession of a non-resident wholesaler;
4. All
New Hampshire or other states’ stamped and
unstamped cigarettes, little cigars, and RYO returned to the manufacturer
for any reason by a resident wholesaler;
5. All
New Hampshire stamped cigarettes, little cigars, and RYO sold in New
Hampshire by a resident wholesaler and into New Hampshire by a
non-resident wholesaler;
6. All non-taxable cigarette, little cigar, and RYO sales in New
Hampshire by a resident wholesaler and into New
Hampshire by a non-resident wholesaler;
7. All cigarettes,
little cigars, and RYO stamped and unstamped sold into other states by a
resident wholesaler; and
8. All
New Hampshire stamped cigarettes, little cigars, and RYO returned to the
manufacturer for any reason by a non-resident wholesaler;
b. NPMs
including:
1. All
stamped or unstamped cigarettes, little cigars, and RYO purchased by a resident
wholesaler for New Hampshire, other states, or both;
2. All
New Hampshire, other states, or both stamped and unstamped
cigarettes, little cigars, and RYO, saleable or damaged in the possession of a
resident wholesaler;
3. All New Hampshire stamped
cigarettes, little cigars, and RYO, which are saleable or damaged, in the
possession of a non-resident wholesaler;
4. All
New Hampshire, other states, or both stamped and unstamped
cigarettes, little cigars, and RYO returned to the manufacturer for any reason
by a resident wholesaler;
5. All
New Hampshire stamped cigarettes, little cigars, and RYO sold
in New Hampshire by a resident wholesaler and into New
Hampshire by a non-resident wholesaler;
6. All non taxable cigarette,
little cigar, and RYO sales in New Hampshire by
a resident wholesaler and into New Hampshire by a
non-resident wholesaler;
7. All cigarettes,
little cigars, and RYO stamped and unstamped sold into other states by a
resident wholesaler; and
8. All
New Hampshire stamped cigarettes, little cigars, and RYO returned to
the manufacturer for any reason by a non-resident wholesaler;
(9) Beginning
and ending quarterly inventory of all tobacco tax stamps including purchases
for resident wholesalers;
(10) Beginning
and ending quarterly inventory of New Hampshire tobacco stamps including
purchases for non-resident wholesalers;
(11) Daily
logs of cigarette and little cigar packages stamped;
(12) Invoices
for all sample tobacco products received;
(13) Documentation
for all OTP, by number of units returned to the manufacturer and the date returned;
(14) Invoices
indicating New Hampshire OTP tax charged;
(15) Documentation
showing the total OTP sales, listed by each individual taxing jurisdiction;
(16) Inventory
of stamp rolls purchased by roll number;
(17) Inventory
of stamp rolls purchased by individual stamp number;
(18) Inventory
of stamped product sold by roll number;
(19) Inventory
of stamped product sold by individual stamp number;
(20) Copies
of monthly filed Form AU-201, “Non-Resident Wholesaler Cigarette Tax Report” or
Form AU-202, “Resident Wholesaler Cigarette Tax Report”;
(21) Accounting
policy and procedures manuals relevant to cigarettes, little cigars, and
tobacco tax;
(22) Contracts, purchase agreements,
or both, with all cigarette, little cigar, or
tobacco manufacturers or importers;
(23) Wholesaler
shipment contracts;
(24) Rules,
regulations, and bylaws relating to tobacco products;
(25) Copies
of all invoices for sales of tobacco products to all states;
(26) All
invoices for purchases of tobacco products;
(27) Monthly
inventory worksheets for tobacco products;
(28) Monthly
inventory of all stamp purchases;
(29) Copies
of all Form DP-151, “Wholesalers’ Other Tobacco Products Tax Return”;
(30) Copies
of any and all cigarette, little cigar, or tobacco tax returns filed with
other states;
(31) Copies
of all shipping records and bills of lading;
(32) All
documents identifying the physical addresses of all warehouse locations;
(33) Copies
of all registrations or reports made pursuant to the Prevent All Cigarette
Trafficking (“PACT”) Act 15 U.S.C.§§375-378;
(34) Copies
of New Hampshire retail licenses for each retailer to which sales were made;
and
(35) Copies
of New Hampshire manufacturers’ licenses for each manufacturer from which
product was purchased for sale in New Hampshire.
Source. #1838, eff 10-19-81; ss by #2206, eff
12-12-82; ss by #2541, eff 11-22-83; ss by #4707, eff 11-21-89; ss by #5301,
eff 12-26-91; ss by #6662, eff 12-25-97; ss by #8526, eff 12-21-05; ss by
#10536, eff 3-6-14 (from Rev 1005.01); ss by #10766, eff 1-22-15 (from Rev
1006.01); amd by #13049, eff 6-4-20 (See Revision Note at chapter heading for Rev
1000); ss by #13490, eff 11-15-22
Rev 1006.03 Records of Retail Prices for All Tobacco
Products. Upon request from the department,
wholesalers shall provide, from their retailer invoices, the prices charged to
a retailer for all tobacco products.
Source. #10536, eff 3-6-14 (from
Rev 1005.02); renumbered by #10766 (from Rev 1006.02); ss by #12389, eff
9-27-17 (formerly Rev 1006.05)
PART Rev 1007 REPORTS REQUIRED
Rev 1007.01 Administration.
(a)
For purposes of RSA 21-J:31 and RSA 541-C:2, X, the required cigarette,
little cigar, and RYO tax reports, Form AU-202, “Resident Wholesaler Cigarette
Tax Report” or Form AU-201, “Non-Resident Wholesaler Cigarette Tax Report”,
shall be considered a return.
(b)
For purposes of RSA 21-J:29, the statute of limitations for audit purposes
shall be based on the taxpayer’s reporting period.
(c)
For purposes of RSA 21-J:28, RSA 21-J:31, and RSA 21-J:33, Form AU-215,
“Consumer Tobacco Products Tax Return,” and Form DP-151, “Wholesalers’ Other
Tobacco Products Tax Return,” shall be considered returns.
Source. #4707, eff 11-21-89;
ss by #5301, eff 12-26-91; ss by #6662, eff 12-25-97; ss by #8526, eff 12-21-05;
ss by #10536, eff 3-6-14 (from Rev 1006.01); ss by #10766, eff 1-22-15; amd by
#12639, eff 9-29-18; amd by #13049, eff 6-4-20 (See Revision Note at chapter
heading for Rev 1000)
Rev 1007.02 Consumer Reporting and Payment. A consumer shall complete and file Form
AU-215, “Consumer Tobacco Products Tax Return,” in accordance with Rev 1009.10, if
the consumer acquires tobacco products:
(a)
From any source other than a licensed retailer; and
(b)
Without documentation to evidence tax paid.
Source. #12639, eff 9-29-18;
ss by #13049, eff 6-4-20 (See Revision Note at chapter heading for Rev 1000)
PART Rev
1008 ADMINISTRATION
Rev 1008.01 Confidentiality of Department Records. All information obtained from the
department’s records, files, or returns, or from any examination, investigation,
or hearing, relating to the tobacco tax, shall be confidential and privileged
pursuant to RSA 21-J:14 and Rev 2903.02, except information regarding licenses
as provided in RSA 78:6, X.
Source. #6662, eff 12-25-97;
ss by #8526, eff 12-21-05; ss by #10536, eff 3-6-14; ss by #13049, eff 6-4-20 (See
Revision Note at chapter heading for Rev 1000)
Rev 1008.02 Pre-Assessment Conference.
(a)
The purpose of an informal pre-assessment conference shall be to discuss
the audit findings with the department’s audit division management personnel
in an effort to reach an agreement on the issues of fact
or audit results.
(b)
At the conclusion of an audit, when the facts and circumstances of the
audit review indicate to the department that an informal pre-assessment conference
would benefit both the state and the other parties involved, the department’s audit
division shall provide an informal pre-assessment conference for the party(s),
or its authorized representative.
(c)
If a party does not agree with the department’s findings, they may request
a pre-assessment conference.
(d)
The department shall notify the party(s) or its authorized representative by mail of:
(1) The date, time and
location for the conference; and
(2) The advance information that the party(s) or
its authorized representatives shall be required to provide to the
department’s audit division.
(e) The information required by (d)(2), above,
shall include:
(1) The name, address and taxpayer identification
number of the party(s);
(2) An outline of the areas of agreement and disagreement;
(3) Documentation in support of the party’s
position such as:
a. Citations of supporting case law;
b. Statutory or regulatory provisions; and
c. Documents or correspondence from unrelated parties;
(4) Responses to any outstanding questions raised
by the department’s auditor during the audit; and
(5) The names of the individuals who shall
participate in the pre-assessment conference.
(f)
Upon completing the review of material provided during the pre-assessment
conference, the department’s audit division shall determine the appropriate
disposition of the audit or review, notification of which shall begin the
period for formal appeal to the commissioner under RSA 21-J:28-b and Rev 200.
Source. #6662, eff 12-25-97; ss by #8526, eff
12-21-05; ss by #10536, eff 3-6-14
(a) No manufacturer, wholesaler, retailer, or
sampler shall engage in the business of selling or distributing tobacco
products in this state without first:
(1)
Obtaining a license:
a. If
a manufacturer or wholesaler, issued by the department pursuant to RSA 78:6; or
b. If
a retailer or sampler, issued by the New Hampshire liquor commission pursuant
to RSA 178; and
(2)
Registering with the New Hampshire secretary of state.
(b)
Wholesalers and manufacturers shall apply for a
separate license for each location where they sell tobacco products.
Source. #6662, eff 12-25-97;
ss by #8526, eff 12-21-05; ss by #10536, eff 3-6-14; amd by #13049, eff 6-4-20 (See
Revision Note at chapter heading for Rev 1000)
Rev 1008.04 Tobacco License Application.
(a)
Manufacturers and wholesalers intending to engage in the business of
selling or distributing tobacco products in this state shall:
(1) Complete and file Form DP-31, “Application
for Tobacco Tax License”, with the department in accordance with Rev 1009.08;
and
(2) Remit the applicable
statutory fee pursuant to RSA 78:6, IV.
Source. #8526, eff 12-21-05; ss by #10536, eff 3-6-14; amd by #13049, eff 6-4-20
(See Revision Note at chapter heading for Rev 1000)
Rev 1008.05 Posting the License. The license shall be posted in a conspicuous
place by the licensee on the premises described in the
license.
Source. #8526, eff 12-21-05; ss by #10536, eff 3-6-14; ss by #13049, eff
6-4-20 (See Revision Note at chapter heading for Rev 1000)
Rev 1008.06 Discontinuing Operations.
(a) A manufacturer or wholesaler that
discontinues operations subject to the provisions of RSA 78 shall return its
license to the department’s collections division within 30 days after
discontinuing operations by:
(1) Mailing it to:
New Hampshire Department of Revenue
Administration
Collections Division
P. O. Box 454
109 Pleasant Street
Concord New Hampshire 03302-0454; or
(2) Delivering it to Governor Hugh
J. Gallen Office Park South, 109 Pleasant Street, Medical
and Surgical Building, Concord, NH.
(b)
License fees shall not be refundable if business operations cease prior
to the expiration date of the license.
(c)
The tobacco tax license shall not be transferable from one business
entity to another.
Source. #8526, eff 12-21-05;
ss by #10536, eff 3-6-14; amd by #13049, eff 6-4-20 (See
Revision Note at chapter heading for Rev 1000); ss
by #13490, eff 11-15-22
Rev 1008.07 Denial, Suspension, or Revocation of
Tobacco Tax License.
(a) The Department shall deny a manufacturer’s
or wholesaler’s application for a license if the department finds that there is cause to refuse to issue or renew a tobacco
tax license pursuant to RSA 78:9, in accordance with Rev 207.051.
(b)
The department shall suspend for a period of time not to exceed 90 days,
or revoke, any manufacturer’s, wholesaler’s, retailer’s, or sampler’s license pursuant
to RSA 78:20, or assess an administrative fine as provided in (c) below, if the
department finds that the licensee has failed to comply with the statute or the
rules administering the tobacco tax, only after notice and opportunity to be
heard in accordance with RSA 78:19 and Rev 207.05.
(c)
The department may assess an administrative fine in addition to, or in
lieu of, a period of suspension, pursuant to RSA 78:21, II, against any:
(1) Wholesaler who satisfies
RSA 78:2, II, who has sold tobacco products without indicia of tax paid; or
(2) Retailer who has
purchased tobacco products without indicia of tax paid.
Source. #8526, eff 12-21-05; ss by #10536, eff 3-6-14; ss by #13049, eff
6-4-20 (See Revision Note at chapter heading for Rev 1000)
PART Rev 1009 FORMS AND REPORTS
Rev 1009.01 Availability of Tax Returns, Forms and
Related Documents. All returns,
forms and related documents may be obtained by:
(a)
Accessing the department’s website at: www.revenue.nh.gov;
(b)
Calling the department’s forms line at 603-230-5001; or
(c)
Writing to:
New Hampshire
Department of Revenue Administration
P.O. Box 3306
Concord,
Source. #6662, eff 12-25-97; ss by #8526, eff
12-21-05; ss by #10536, eff 3-6-14
Rev 1009.02 Manufacturer’s Report.
(a) On or before the 30th day
following the end of each month, every manufacturer shall send the department’s
audit division a written report of tobacco products transported into this state
containing:
(1) Name and address of wholesaler receiving
tobacco products;
(2) Manufacturer’s taxpayer identification
number; and
(3) Manufacturer’s license number;
(4) Invoice number;
(5) Invoice date;
(6) Shipping code;
(7) Bill of lading;
(8) Number of cigarettes and little cigars by
package size;
(9) Number of samples or free tobacco products,
on which the tax value is to be applied by the wholesaler; and
(10) The invoice number, invoice date, and
shipping code of OTP by:
a. Product type;
b. Quantity shipped; and
c. List price.
(b)
The report shall be submitted electronically through the Granite Tax Connect portal located
at www.revenue.nh.gov/gtc, e-mailed to tobacco@dra.nh.gov, or mailed to:
New Hampshire
Department of Revenue Administration
Audit Division
PO Box 1388
109 Pleasant Street
Concord, New
Hampshire 03302-1388.
(c)
All records supporting the information in the manufacturer’s report
shall be retained for 3 years or until the resolution of any contested matters involved
in an adjudicative proceeding or litigation with the department, whichever is
later.
Source. #6662, eff 12-25-97; ss by #8526, eff
12-21-05; ss by #10536, eff 3-6-14; amd by #13049, eff 6-4-20 (See Revision Note
at chapter heading for
Rev 1000); ss by #13490, eff 11-15-22
Rev 1009.021 Wholesaler’s Accounting.
(a) Pursuant to RSA 78:13, III, every wholesaler
shall file an accounting of all OTP, cigarettes and little cigars as described
in Rev 1002.01(g), and RYO, transferred to and from any premises in this state
where such tobacco products are possessed, stored, or sold, with the department
on or before the 15th day following the end of each reporting
period.
(b) The accounting shall contain, at a minimum:
(1) The wholesaler’s taxpayer identification number;
(2) The wholesaler’s license number;
(3) The address of the premises;
(4) The name and address of all manufacturers and
wholesalers that transported such tobacco products to the premises during the
reporting period;
(5) The name and address of all wholesalers,
retailers, and samplers that received such tobacco products from the premises
during the reporting period; and
(6) A listing of all such tobacco products
transferred to or from the premises during the reporting period, by invoice
number, invoice date, product type, quantity shipped, and list price.
(c) The accounting shall be submitted
electronically through the Granite Tax Connect portal located at www.revenue.nh.gov/gtc, or mailed to:
New Hampshire
Department of Revenue Administration
Audit Division
PO Box 1388
109 Pleasant Street
Concord, NH
03302-1388
(d) All records supporting the
information in the wholesaler’s accounting shall be retained for 3 years or
until the resolution of any contested matters involved in an adjudicative
proceeding or litigation with the department, whichever is later.
Source. #13049, eff 6-4-20 (See Revision Note at
chapter heading for
Rev 1000); ss by #13490, eff 11-15-22
Rev 1009.03 Form AU-201, Non-Resident Wholesaler
Cigarette Tax Report.
(a)
Every non-resident wholesaler shall complete and file with the
department’s audit division Form AU-201,
“Non-resident Wholesaler Cigarette Tax Report”, on or before the 30th day
following the end of the regular accounting quarter.
(b)
Form AU-201, shall contain the dated signature of a company/corporate
officer declaring “that I have
examined this Report, and to the best of my belief it is true, correct and
complete.”
(c)
The information required on Form AU-201, shall agree with the
wholesaler’s
accounting records for the reporting period.
(d) Form AU-201 shall be filed electronically
through the Granite Tax Connect portal located at www.revenue.nh.gov/gtc, or by mail to:
New Hampshire Department of Revenue
Administration
PO Box 637
109 Pleasant Street
Concord, NH 03302-0637
Source.
#6662, eff 12-25-97; ss by #8526, eff 12-21-05;
ss by #10536, eff 3-6-14; ss by #10766, eff 1-22-15; ss by #13490, eff 11-15-22
Rev 1009.04 Form AU-202, Resident
Wholesaler Cigarette Tax Report.
(a)
Every resident wholesaler shall complete and file with the department
Form AU-202, “Resident Wholesaler Cigarette Tax Report”, on or before the 30th
day following the end of the regular accounting quarter.
(b)
Form AU-202, shall contain the dated signature of a company/corporate
officer declaring “that I have examined this Report, and to the best of my belief it is true, correct, and
complete.”
(c)
The information required on Form AU-202, shall agree with the
wholesaler’s accounting records for the reporting period.
(d) A wholesaler licensed to sell or
distribute cigarettes or little cigars from more than one location in this state
may request permission from the department, in writing, to file on a
consolidated basis.
(e) The request shall be:
(1) Accompanied by
a statement signed and dated by the wholesaler agreeing to the conditions described
in (g) below; and
(2) Submitted electronically
through the Granite Tax Connect portal located at www.revenue.nh.gov/gtc, or mailed to:
New Hampshire Department
of Revenue Administration
PO Box 637
109 Pleasant Street
Concord, NH 03302-0637
(f) The request shall include the following:
(1) The wholesaler’s designation of one license
number to be the master license number;
(2) The license number for each location; and
(3) The address for each location.
(g) A wholesaler filing a consolidated return
shall:
(1) Comply with all the requirements of Rev 1009.04;
(2) Notify the department, in writing, of any
additions or deletions to the consolidated group within 10 days of any change;
(3) Continue to use the designated master license
number unless the department gives written permission to change the
designation, pursuant to (h) below;
(4) Keep complete and accurate records pursuant to
Rev 1006.02 for each individual license; and
(5) Resume filing separate forms for each license
number if notified by the department, in writing, that the wholesaler failed to
comply with Rev 1009.04.
(h) The department shall give written permission
to file on a consolidated basis if the wholesaler meets the requirements in (e)-(g)
above.
Source. #6662, eff 12-25-97; ss by #8526, eff
12-21-05; ss by #10536, eff 3-6-14; ss by #10766, eff 1-22-15; amd by #13049,
eff 6-4-20 (See Revision Note at chapter heading for Rev 1000);
ss by
#13490, eff 11-15-22
Rev 1009.05 Form CD-15, Cigarette Stamp Order. A Form CD-15,
“Cigarette Stamp Order,” shall:
(a)
Be completed
and filed with the department by licensed wholesalers to purchase tobacco tax
stamps from the
department via:
(1) Filing electronically through the Granite
Tax Connect portal located at www.revenue.nh.gov/gtc;
(2) Emailing stamps@dra.nh.gov;
(3) Faxing
to (603) 230-5946; or
(4) Hand delivery or mailing to:
New Hampshire Department of Revenue Administration
Collection Division
PO Box 454
109 Pleasant Street
Concord, NH 03302-0454; and
(b)
Contain the dated signature of the licensed wholesaler or authorized
agent and shall be accompanied by payment, made in accordance with Rev 1005.04.
Source. #6662, eff 12-25-97; ss by #8526, eff
12-21-05; ss by #10536, eff 3-6-14; ss by #13490, eff 11-15-22
Rev 1009.06 Form CD-18, Tobacco Tax Credit Bond. Form CD-18, “Tobacco Tax Credit Bond”, shall
be completed and filed with the department’s collections division by
licensed wholesalers to establish a charge account with the department.
Source. #6662, eff 12-25-97; ss by #8526, eff
12-21-05; ss by #10536, eff 3-6-14
Rev 1009.07 Form CD-92,
Notice of Intent to Return Damaged or Obsolete Cigarettes to
Manufacturer.
(a) A wholesaler shall complete and file Form
CD-92, “Notice of Intent to Return Damaged or Obsolete Cigarettes to
Manufacturer”, to notify the department’s collections division, at least 10
business days
prior to shipping, of the wholesaler’s intent to return damaged or obsolete
packages of cigarettes or little cigars to the manufacturer.
(b)
Form CD-92, “Notice of Intent to Return Damaged or Obsolete Cigarettes
to Manufacturer”, shall be accompanied by the documentation set forth in Rev
1005.05(b).
(c)
Form CD-92, “Notice of Intent to Return Damaged or Obsolete Cigarettes
to Manufacturer” shall be filed with the department by:
(1) E-mailing to dra.collections@dra.nh.gov;
(2) Faxing to 603-230-5946; or
(3) Filing electronically through the Granite
Tax Connect portal located at www.revenue.nh.gov/gtc.
Source. #6662, eff 12-25-97; ss by #8526, eff
12-21-05; ss by #10536, eff 3-6-14; amd by #12639, eff 9-29-18; amd by #13049,
eff 6-4-20 (See Revision Note at chapter heading for Rev
1000); ss by #13490, eff 11-15-22
Rev 1009.08 Form DP-31, Application for Tobacco Tax License.
(a) Form DP-31, “Application for Tobacco Tax License”,
shall be completed and filed with the department for a tobacco license to sell
tobacco products.
(b)
Form DP-31, “Application for Tobacco Tax License”, shall contain the
dated signature of an officer, owner, or member of the applicant to certify that
they have examined the information contained in the form and to the best of
their belief it is true, correct, and complete.
(c)
Form DP-31, “Application for Tobacco Tax License”, shall be accompanied
by the statutory fee, as set in RSA 78:6, IV, for the license when it is
submitted.
(d) Form DP-31, “Application for Tobacco Tax
License” and the statutory fee shall be submitted electronically through the
Granite Tax Connect portal located at www.revenue.nh.gov/gtc, or by mail to:
New Hampshire Department of Revenue Administration
PO Box 637
109 Pleasant Street
Concord, NH 03302-0637
Source. #6662, eff 12-25-97; ss by #8526, eff
12-21-05; ss by #10536, eff 3-6-14; amd by #13049, eff 6-4-20 (See Revision
Note at chapter heading for Rev 1000); ss by #13490, eff 11-15-22
Rev 1009.09 Form DP-151, Wholesalers’ Other Tobacco
Products Tax Return.
(a) Every wholesaler who sells, ships,
or transports OTP, cigarettes or little cigars as described in Rev 1002.01(f), or RYO,
shall complete and file Form DP-151, “Wholesalers’ Other Tobacco Products Tax
Return”, with the department by the 15th day following the end of
the reporting period, pursuant to RSA 78:3, I.
(b)
Form DP-151, “Wholesalers’ Other Tobacco Products Tax Return”, shall be
accompanied by a tax payment and shall contain the dated signature of either
the taxpayer or the taxpayer’s preparer with title, preparer’s identification
number and address to certify that they have examined the return and to the
best of their belief it is true, correct, and complete.
(c) If filing an amended return, a
statement shall be attached to the amended Form DP-151, “Wholesalers’ Other
Tobacco Products Tax Return”, providing an explanation of the adjustments made
to the original return.
(d)
Form DP-151, “Wholesalers’ Other Tobacco Products Tax Return”, shall be
filed and all taxes due remitted on a monthly basis,
unless the commissioner has authorized the wholesaler to file quarterly pursuant
to Rev 1003.02.
(e)
Form DP-151, “Wholesalers Other Tobacco Products Tax Return” and the tax
payment shall be submitted electronically through the Granite Tax Connect
portal located at www.revenue.nh.gov/gtc, or by mail to:
New Hampshire Department of Revenue
Administration
PO Box 637
109 Pleasant Street
Concord, NH 03302-0637
Source. #6662, eff 12-25-97; ss by #8526, eff 12-21-05;
ss by #10536, eff 3-6-14; amd by #13049, eff 6-4-20 (See Revision Note at chapter
heading for Rev 1000);
ss by #13490, eff 11-15-22
Rev 1009.10 Form AU-215, Consumer Tobacco Products Tax
Return.
(a) Form AU-215, “Consumer Tobacco
Products Tax Return,” shall be completed and filed with the department by every
consumer who acquires tobacco products pursuant to Rev 1007.02, on or before
the last day of the month following each month in which the consumer acquires
such tobacco products.
(b)
Form AU-215 shall be:
(1) Accompanied by payment of the tax;
(2) Signed under the penalties of perjury to
certify that it is true, correct, and complete by:
a. The consumer; and
b. The consumer’s preparer if Form AU-215 is completed
by a preparer; and
(3) Filed electronically
through the Granite Tax Connect portal located at www.revenue.nh.gov/gtc, or mailed to:
New Hampshire
Department of Revenue Administration
P.O. Box 637
109 Pleasant Street
Concord, New Hampshire
03302-0637
Source. #12639, eff 9-29-18; amd by #13049, eff
6-4-20 (See Revision Note at chapter heading for Rev 1000); ss by #13490, eff 11-15-22
PART Rev 1010 APPLICATION OF PENALTIES
Rev 1010.01 Understatement of Taxpayer's Liability by
Tax Preparer.
(a)
For purposes of RSA 21-J:33-b, I, “substantial portion” means any
instance where the efforts of the tax preparer have affected more than 25% of
the licensee’s tax liability.
(b)
An individual or company providing more than typing, reproducing or other
mechanical assistance shall be deemed to be a tax preparer when the individual
or company uses computer software which makes determinations about the
applicability of tax laws or the allowability of deductions or credits.
(c)
The penalty provided in RSA 21-J:33-b, III shall be assessed when any
part of an understatement of tax is:
(1) The result of a tax preparer’s willful neglect;
or
(2) Intentional disregard of the statute or
department rules unless the individual or company shall have adequately
disclosed the tax treatment of an item on the return or in a statement attached
to the front of the return as provided in Rev 1010.03.
(d)
Affirmative defenses against an allegation of a tax preparer being
willfully negligent, or intentionally disregarding a statute or rule, shall be:
(1) The tax preparer had substantial authority as
provided in Rev 1010.03 for the tax treatment of the item; or
(2) The tax preparer exercised due care in an effort to apply the statute and rules to the information
given to the preparer by the licensee unless the preparer knew or should have
recognized that such information was incorrect or incomplete.
(e)
The penalty provided in RSA 21-J:33-b, IV shall be applied when any part
of an understatement of tax is the result of a preparer's willful attempt to
understate the licensee's tax liability.
(f) A tax preparer shall be
deemed to willfully attempt to understate a tax liability of a licensee by:
(1) Disregarding or misstating information
furnished by the licensee or other person in an attempt to
wrongfully reduce the tax liability; or
(2) Not making inquiries of the licensee or other
person when the information provided is incorrect or incomplete, and the preparer
knows or should have known that the information was incorrect or incomplete.
(g) If, in an adjudicative
proceeding or a judicial decision, it is established that there was no
understatement of liability and if previously paid by the preparer, then the
penalty imposed by RSA 21-J:33-b shall be abated and refunded.
(h)
The refund of the penalty shall be made without any consideration of any
period of limitation for the issuance of a refund.
Source. #6662, eff 12-25-97; ss by #8526, eff 12-21-05
Rev 1010.02 Aiding and Abetting an Understatement of
Tax Liability.
(a)
An individual or company providing more than typing, reproducing or
other mechanical assistance shall be deemed to be a tax preparer, as defined in
RSA 21-J:33-b, when the individual or company uses computer software which
makes determinations about the applicability of tax laws or the allowability of
deductions or credits.
(b)
In accordance with RSA 21-J:33-c, the penalty shall be assessed against any
person who aids, assists in, procures or advises in
the preparation of any return or other document in connection with the tax on
tobacco, RSA 78, or department rules if:
(1) The person knows that the information
provided will be used in the preparation of any material document; and
(2) The person knows that if used, the
information will result in an understatement of tax liability.
(c)
The penalty shall not be assessed in instances where the licensee
adequately disclosed the relevant facts regarding the tax treatment of the item
in the manner provided in Rev 1010.03.
(d)
If, in an adjudicative proceeding or a judicial decision, it is
established that there was no understatement of liability and if previously
paid by the preparer, then the penalty imposed by RSA 21-J:33-c shall be abated
and refunded.
(e)
The refund of the penalty shall be made without any consideration of any
period of limitation for the issuance of a refund.
Source. #6662, eff 12-25-97; ss by #8526, eff 12-21-05;
ss by #10536, eff 3-6-14
Rev 1010.03 Adequate Disclosure and Substantial
Authority Requirements.
(a)
For purposes of meeting the requirements of RSA 21-J:33-b and RSA 21-J:33-c,
a licensee shall have adequately disclosed the tax treatment of an item on the return
or in a statement attached to the front of the return if all
of the following criteria are met:
(1) The statement contains a prominent caption
identifying the statement as a disclosure of the tax treatment for the
understatement of taxpayer’s liability by tax preparer penalty provided in RSA
21-J:33-b and the penalty for aiding and abetting an understatement of tax
liability provided in RSA 21-J:33-c;
(2) The item for which the disclosure is made is
clearly identified;
(3) The dollar amount of the item is disclosed;
and
(4) The statement contains those facts affecting
the tax treatment of the item that reasonably will apprise the department of
the nature of the potential controversy or a concise description of the legal
issues presented by the facts in question.
(b) In determining whether a licensee has
substantial authority, the department shall consider the following as being
authoritative sources:
(1) The tax statutes on tobacco and any
other
(2) Rules issued by the department;
(3) Declaratory rulings requested by and issued
to the licensee making the disclosure;
(4) Technical information releases issued by the department;
(5) Superior court and board of tax and land appeals
decisions;
(6) Federal district court and first circuit
court of appeals decisions;
(7)
(8) Legislative committee reports specifying
legislative intent; and
(9) Written advice from the department issued to
the licensee about the tax treatment of the item in question.
(c)
The following shall not be considered authoritative sources:
(1) Opinions by tax professionals;
(2) Tax publication opinions or narrative
statements; or
(3) Articles contained in any professional or tax
periodicals.
(d)
The existence of substantial authority for a particular item shall be
determined as of the date the return containing the item was filed.
Source. #6662, eff 12-25-97; ss by #8526, 12-21-05; ss
by #10536, eff 3-6-14
PART
Rev 1011 SEIZURE AND DESTRUCTION OF
CONFISCATED TOBACCO PRODUCTS
Rev
1011.01 Seizure, Forfeiture and
Destruction of Illegal Tobacco Products.
(a) Proceedings involving the seizure, forfeiture,
and destruction of illegal tobacco products pursuant to RSA 78:18 shall be conducted as
provided in RSA 78:19 and Rev 207.08.
Source. #10536, eff 3-6-14;
ss by #13049, eff 6-4-20 (See Revision Note at chapter heading for Rev 1000)
APPENDIX
|
RULE |
STATUTE |
|
|
|
|
Rev 1001.01 |
RSA 78:6 |
|
Rev 1001.02 |
RSA 78:1, I; RSA
78:27 |
|
Rev 1001.03 |
RSA 78:1, III;
RSA 78:27 |
|
Rev 1001.04 |
RSA 78:6 |
|
Rev 1001.041 |
RSA 78:1, III-a;
RSA 78:27 |
|
Rev 1001.042 |
RSA 78:1, V; RSA
78:27 |
|
Rev 1001.05 |
RSA 78:1, VI;
RSA 78:27 |
|
Rev 1001.06 |
RSA 78:1, VII;
RSA 78:27 |
|
Rev 1001.07 –
Rev 1001.08 |
RSA 78:6 |
|
Rev 1001.09 |
RSA 78:1, X; RSA
78:27 |
|
Rev 1001.10 |
RSA 78:1, I(b);
RSA 78:27 |
|
Rev 1001.11 |
RSA 78:1, XI; RSA
78:27 |
|
Rev 1001.12 |
RSA 78:1, XII;
78:27 |
|
Rev 1001.13 |
RSA 78:1, XIV |
|
Rev 1001.14 |
RSA 78:1, XIII; RSA
78:27 |
|
Rev 1001.15 |
RSA 78:1, XIV |
|
Rev 1001.16 |
RSA 78:1, XIII |
|
Rev 1001.17 |
RSA 78:1, XIV |
|
Rev 1001.18 |
RSA 78:27 |
|
Rev 1001.19 |
RSA 78:1, V |
|
|
|
|
Rev 1002.01 |
RSA 78:2; RSA 78:3,I; RSA 78:10; RSA 78:11; RSA 78:27; RSA 78:14;
RSA78:7; RSA 541-C:3 I (a) and (b) |
|
Rev 1003.01 |
RSA 78:2; RSA 78:13;
RSA 78:14; RSA 78:15; RSA 78:27 |
|
Rev 1003.02 |
RSA 78:2; RSA78:3, I; RSA 78:27 |
|
Rev 1003.021 |
RSA 78:13, III;
RSA 78:27 |
|
Rev 1003.03 |
RSA 78:6; RSA
78:10 |
|
Rev 1003.03(a)
intro |
RSA 78:27 |
|
Rev 1003.04 |
RSA 78:1, III-a;
RSA 78:2, II(b)(2); RSA 78:18; RSA 78:27 |
|
Rev 1003.05 |
RSA 78:1, XV; RSA
78:27 |
|
Rev 1003.06 |
RSA 78:2; RSA
78:3, I; RSA 78:27 |
|
|
|
|
Rev 1005.01 |
RSA78:10; RSA 78:27 |
|
Rev 1005.02 |
RSA78:10; RSA 78:27 |
|
Rev 1005.03 |
RSA 78:6; RSA
78:10 |
|
Rev 1005.03(c)
and (d) |
RSA 78:10; RSA
78:27 |
|
Rev 1005.04 |
RSA 78:6; RSA
21-J:28 |
|
Rev 1005.05 |
RSA 78:12;
RSA78:27 |
|
|
|
|
Rev 1006.01 |
RSA 78:6; RSA
541-C |
|
Rev 1006.01(a) |
RSA 78:27 |
|
Rev 1006.02 |
RSA 78:6; RSA 78:10; RSA 78:13; RSA78:15; RSA 78:16; RSA 78:27 |
|
Rev 1006.02(a),
(b), (c) intro, (c)(4), (6), (8), (11), (21), (22), and (30) |
RSA 78:13; RSA
78:14; RSA 78:15; RSA 78:27 |
|
Rev 1006.03 |
RSA 21-J:13, I;
RSA 78:18, I |
|
|
|
|
Rev 1007.01 |
RSA 78:6; RSA
21-J:28, 29, 31, 33; RSA 541-C:2, X |
|
Rev 1007.01(a) |
RSA 78:27 |
|
Rev 1007.01(c) |
RSA 21-J:13, I;
RSA 78:7-a; RSA 78:7-d; RSA 78:12, II |
|
Rev 1007.02 |
RSA 78:4; RSA
78:27 |
|
|
|
|
Rev 1008.01 |
RSA 21-J:14; RSA
78:6, X; RSA 78:27 |
|
Rev 1008.02 –
Rev 1008.04 |
RSA 78:6; RSA
21-J:13 |
|
Rev 1008.03(a)
and (b) |
RSA 78:6; RSA
78:27 |
|
Rev 1008.04(a)
intro and (a)(2) |
RSA 78:6; RSA
78:27 |
|
Rev 1008.05 |
RSA 78:6, V; RSA
78:27 |
|
Rev 1008.06 |
RSA 78:6, VI; RSA 78:6, VII; RSA 21-J:13 |
|
Rev 1008.06(a)
intro |
RSA 78:6, VII;
RSA 78:27 |
|
Rev 1008.07 |
RSA 78:9; RSA
78:19; RSA 78:20; RSA 78:21, II; RSA 78:27 |
|
|
|
|
Rev 1009.01 |
RSA 78:6 |
|
Rev
1009.02 |
RSA
78:6, VIII; RSA 78:16; RSA 78:27 |
|
Rev
1009.021 |
RSA
78:13, III; RSA 78:27 |
|
Rev
1009.03 |
RSA
78:16; RSA 78:27 |
|
Rev
1009.04 |
RSA
78:16; RSA 78:27 |
|
Rev
1009.05 |
RSA
78:10; RSA 78:27 |
|
Rev
1009.05 - 1009.06 |
RSA
78:6 |
|
Rev
1009.07 |
RSA
78:27; RSA 21-J:13, I; RSA 78:10 |
|
Rev
1009.08 |
RSA
78:6; RSA 78:27 |
|
Rev 1009.09 |
RSA 78:3, I; RSA
78:27 |
|
Rev 1009.10 |
RSA 78:4; RSA
78:27 |
|
|
|
|
Rev 1010.01 |
RSA 78:6; RSA
21-J:33-b |
|
Rev 1010.02 |
RSA 78:6; RSA
21-J:33-b and c |
|
Rev 1010.03 |
RSA 78:6; RSA 21-J:33-b
and c |
|
Rev 1011.01 |
RSA 78:18; RSA
78:19; RSA 78:27 |