1. (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. (1) Name and address of wholesaler receiving tobacco products;
   2. (2) Manufacturer’s taxpayer identification number; and
   3. (3) Manufacturer’s license number;
   4. (4) Invoice number;
   5. (5) Invoice date;
   6. (6) Shipping code;
   7. (7) Bill of lading;
   8. (8) Number of cigarettes and little cigars by package size;
   9. (9) Number of samples or free tobacco products, on which the tax value is to be applied by the wholesaler; and

   10. (10) The invoice number, invoice date, and shipping code of OTP by:

       1. a. Product type;
       2. b. Quantity shipped; and
       3. c. List price.

2. (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.

3. (c) All records supporting the information in the manufacturer’s report shall be retained for the later of a period of 3 years or until the completion of all:

   1. (1) Audits commenced by the department;
   2. (2) Administrative appeals pending before the department; and
   3. (3) Judicial proceedings pending between the manufacturer and the department.

Source. #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 (formerly Rev 1009.02) (see Revision Note #2 at chapter heading for Rev 1000)