1. (a) Retailers who are no longer subject to the requirement to collect and remit the communications services tax shall receive a refund:

   1. (1) Subject to adjustments for any improperly collected or remitted taxes that has been returned to taxpayers under Rev 1607.01(b) and (c), and substantiated through the provisions in Rev 1607.01(e); and
   2. (2) Net of any taxes owing to the department imposed under RSA 82-A, and any penalties or interest owing on those taxes.

2. (b) Taxpayers who improperly paid taxes to the department shall receive refunds if:

   1. (1) The taxpayer is required under RSA 82-A:8 to pay the communications services tax directly to the department; or
   2. (2) The taxpayer paid a tax to another state on the same communications services taxed under RSA 82-A:4.

3. (c) Taxpayers shall submit to the department:

   1. (1) Information sufficient to calculate the amount of any refund; and
   2. (2) Documentation for the refund request.

4. (d) Documentation sufficient to support the request of a refund shall include:

   1. (1) The name and address of the taxpayer;
   2. (2) Amount of the individual refund;
   3. (3) Reason for the refund request citing the specific cause of the overpayment of tax; and

   4. (4) In the instance of a refund for the payment of taxes to another state, proof such as but not limited to:

      1. a. A copy of the tax return filed with the other state;
      2. b. A canceled check for the amount of the tax paid; or
      3. c. A receipt from the other state showing that the amounts requested have been paid.

Source. #4799, Interim, eff 8-22-90, exp. 6-1-90; ss by #4954, eff 10-16-90; ss by #6336, eff 9-24-96 (from Rev 1607); ss by #8178, eff 9-24-04; ss by #10213, eff 10-24-12; renumbered by #13002 (formerly Rev 1606.02); ss by #13553, eff 2-7-23 (see Revision Note at chapter heading for Rev 1600)