Section Rev 1608.06 - Permission to File Quarterly Returns(a) A retailer may request permission from the department to file quarterly returns for calendar quarters ending March, June, September, and December.(b) Such request shall: (1) Be submitted: b. In writing to: New Hampshire Department of Revenue Administration
Division of Taxpayer Services
109 Pleasant Street
PO Box 637
Concord, NH 03302-0637; and
(2) Certify that the retailer: a. Has been in operation for a full year prior to the request;b. Is in full compliance with all provisions of RSA 82-A; andc. Has an average monthly liability to the department that is less than $100.00 per month for the calendar quarter immediately preceding the submission of the request.(c) Permission to file quarterly shall be granted provided that retailer:(1) Meets the requirements in (b) above;(2) Has a history of timely filing and payment of tax; and (3) Has no outstanding tax liability at the time of the request.(d) The due date, pursuant to RSA 82-A:7, II, of a quarterly filing shall be the 15th day of the month following the end of each calendar quarter, beginning with the first quarter after receipt of the department's approval.(e) The department shall revoke permission to file on a quarterly basis if: (1) The retailer fails to file a complete return or remit taxes on a timely basis;(2) Any payments are returned for nonsufficient funds;(3) The retailer fails to comply with the requirements of RSA 82-A or this rules chapter; or(4) The retailer's tax liability exceeds $100 per month, pursuant to (f) below.(f) The retailer shall commence monthly filings beginning with the first month of the next calendar quarter if, during any subsequent calendar quarter, the average tax liability exceeds $100.00 per month.N.H. Admin. Code § Rev 1608.06
Amended by Number 10, Filed March 9, 2023, Proposed by #13553, Effective 2/7/2023, Expires 2/7/2033 (see Revision Note at chapter heading for Rev 1600).