1. (a) Form AU-215, “Consumer Tobacco Products Tax Return,” shall be completed and filed with the department by every consumer who acquires tobacco products pursuant to Rev 1006.02, on or before the last day of the month following each month in which the consumer acquires such tobacco products.

2. (b) Form AU-215 shall be:

   1. (1) Accompanied by payment of the tax;

   2. (2) Signed under the penalties of perjury to certify that it is true, correct, and complete by:

      1. a. The consumer; and
      2. b. The consumer’s preparer if Form AU-215 is completed by a preparer; and

   3. (3) Filed electronically through the Granite Tax Connect portal located at www.revenue.nh.gov/gtc, or mailed to:

      New Hampshire Department of Revenue Administration

      P.O. Box 637

      109 Pleasant Street

      Concord, New Hampshire 03302-0637

Source. #12639, eff 9-29-18; 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 1009.10) (see Revision Note #2 at chapter heading for Rev 1000)