1. (a) All communications services tax returns and information shall be confidential and disclosed only in conformity with the provisions of RSA 21-J:14.
2. (b) A retailer or customer may authorize the department to disclose their tax information to their authorized representatives.

3. (c) The department shall only make such disclosure if:

   1. (1) A properly executed power of attorney form is on file with the department; or
   2. (2) The retailer or customer authorizes the specific disclosure in a letter to the department.

4. (d) A power of attorney may be provided using either the department’s Form DP 2848, power of attorney, or a letter addressed to the department which shall contain the following:

   1. (1) Name, mailing address, and federal identification number of the retailer or customer who is granting the power of attorney;
   2. (2) Name, mailing address and telephone number of the person to whom the power of attorney is granted;
   3. (3) The specific purpose for which the power of attorney is granted and the extent of the authority granted;
   4. (4) The period of time for which the authority is to be in effect; and
   5. (5) The dated signature of the retailer, customer, or other authorized agent, granting the power of attorney.

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; ss by #8178, eff 9-24-04; ss by #10213, eff 10-24-12; ss by #12390, eff 9-27-17; renumbered by #13002 (formerly Rev 1609.02); ss by #13553, eff 2-7-23 (see Revision Note at chapter heading for Rev 1600)