Section 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;(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: (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.N.H. Admin. Code § Rev 1009.02
#6662, eff 12-25-97; ss by #8526, eff 12-21-05; ss by #10536, eff 3-6-14
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