1. (a) Every wholesaler who satisfies RSA 78:2, III shall, pursuant to Rev 1008.11, complete and file Form DP-151, “Wholesalers’ Other Tobacco Products Tax Return”, with the department:

   1. (1) On a monthly basis; or
   2. (2) On a quarterly basis, if permission to file quarterly has been granted by the department in writing.

2. (b) Wholesalers requesting to file a Form DP-151 for a quarterly period shall submit the request:

   1. (1) Electronically through the Granite Tax Connect portal located at www.revenue.nh.gov/gtc; or

   2. (2) In writing to:

      New Hampshire Department of Revenue Administration

      Collections Division

      P.O. Box 454

      109 Pleasant Street

      Concord, New Hampshire, 03302-0454.

3. (c) The request made in (b) above, shall contain the following information:

   1. (1) The wholesaler’s:

      1. a. Name and address;
      2. b. Tax identification number; and
      3. c. License number; and
   2. (2) The reasons why a change of reporting period is requested.

4. (d) The department shall grant the request made in (b) above, if:

   1. (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. (2) The wholesaler has no outstanding tax liability.

5. (e) The department shall automatically revoke permission to file on a quarterly basis if:

   1. (1) The wholesaler fails to timely file any return or report;
   2. (2) The wholesaler files a return, report, or affidavit, which is determined to be false;
   3. (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. (4) The wholesaler fails to comply with the requirements of RSA 78 or this chapter; or
   5. (5) The wholesaler’s tax liability exceeds $500 per month, pursuant to (g) below.
6. (f) The due date of quarterly returns shall be the 15th day of the month following the end of each calendar quarter.
7. (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 #1 at chapter heading for Rev 1000); ss by #13490, eff 11-15-22; ss by #13817, eff 12-1-23 (see Revision Note #2 at chapter heading for Rev 1000)