§ Rev 2605.06

N.H. Code Admin. R. Rev 2605.06

Payment of the Tax

Effective Mar 22, 2017#9443, eff 4-1-09 (from Rev 2605.04); ss by #12138, eff 3-22-17Department of Revenue Administration

(a) When a consumer is billed by a distribution company with a place of business in New Hampshire, the consumer shall pay the tax to the distribution company.
(b) Direct filers shall pay their tax directly to the department.

Source. #9443, eff 4-1-09 (from Rev 2605.04); ss by #12138, eff 3-22-17