Section 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:c. The cash disbursements; andd. The sales and purchase journals;(2) Invoices for all tobacco products: (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; and8. 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; and8. 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.N.H. Admin. Code § Rev 1006.02
#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; #10536, eff 3-6-14 (from Rev 1005.01); #10766, eff 1-22-15 (from Rev 1006.01)
Amended byVolume XXXV Number 06, Filed February 12, 2015 , Proposed by #10766, Effective 1/22/2015, Expires1/22/2025.Amended by Volume XL Number 24, Filed June 11, 2020, Proposed by #130496/4/2020, Expires 6/4/2030 (See Revision Note at chapter heading for Rev 1000).Amended by Volume XLII Number 49, Filed December 8, 2022, Proposed by #13490, Effective 11/15/2022, Expires 11/15/2032