N.H. Code Admin. R. Rev 1003.01
Documentation of Tax Paid for OTP
Effective Dec 1, 2023#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 #1 at chapter heading for Rev 1000); ss by #13817, eff 12-1-23 (see Revision Note #2 at chapter heading for Rev 1000)Department of Revenue Administration
- (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 #1 at chapter heading for Rev 1000); ss by #13817, eff 12-1-23 (see Revision Note #2 at chapter heading for Rev 1000)