1. (a) An operator may request permission from the department to file calendar quarterly meals and rentals tax returns for calendar quarters ending in March, June, September, and December.

2. (b) Such request shall:

   1. (1) Be made in writing to:

      New Hampshire Department of Revenue Administration

      Collections Division

      PO Box 454

      Concord, NH 03302-0454; and

   2. (2) Certify:

      1. a. The business is an operational, year-round business;
      2. b. The business has been in operation for a full year prior to the request;
      3. c. The business is in full compliance with all provisions of RSA 78-A; and
      4. d. The average meals and rentals tax liability of the business is less than $100.00 per month for the calendar quarter immediately preceding the submission of the request.

3. (c) Quarterly filing shall be granted provided the operator:

   1. (1) Meets the requirements in (b), above;
   2. (2) Has a history of timely filing and payment of tax; and
   3. (3) Has no outstanding tax liability at the time of the request.
4. (d) The due date, pursuant to RSA 78-A:8, III, of a quarterly filing shall be the 15th day of the month following the end of each calendar quarter, beginning with the first quarter after receipt of the department’s approval.
5. (e) The operator shall commence monthly filings beginning with the first month of the next calendar quarter if, during any subsequent calendar quarter, the average tax liability exceeds $100.00 per month.

Source. #5912, eff 10-14-94; ss by #6750, eff 5-19-98; ss by #8653, eff 6-8-06; ss by #10714, eff 11-7-14 (from Rev 704.03); ss by #14105, eff 10-29-24, EXPIRES: 10-29-34 (formerly Rev 706.03)