1. (a) Pursuant to RSA 78:13, III, every wholesaler shall file an accounting of all OTP, cigarettes, and little cigars as described in Rev 1002.01(f), and RYO, transferred to and from any premises in this state where such tobacco products are possessed, stored, or sold, with the department on or before the 15th day following the end of each reporting period.

2. (b) The accounting shall contain, at a minimum:

   1. (1) The wholesaler’s taxpayer identification number;
   2. (2) The wholesaler’s license number;
   3. (3) The address of the premises;
   4. (4) The name and address of all manufacturers and wholesalers that transported such tobacco products to the premises during the reporting period;
   5. (5) The name and address of all wholesalers, retailers, and samplers that received such tobacco products from the premises during the reporting period; and
   6. (6) A listing of all such tobacco products transferred to or from the premises during the reporting period, by invoice number, invoice date, product type, quantity shipped, and list price.

3. (c) The accounting shall be submitted electronically through the Granite Tax Connect portal located at www.revenue.nh.gov/gtc, or mailed to:

   New Hampshire Department of Revenue Administration

   Audit Division

   PO Box 1388

   109 Pleasant Street

   Concord, NH 03302-1388

4. (d) All records supporting the information in the wholesaler’s accounting shall be retained for the later of three 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 wholesaler and the department.

Source. #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 1009.021) (see Revision Note #2 at chapter heading for Rev 1000)