1. (a) An operator seeking to file as a seasonal business shall request permission to make less than 12 monthly meals and rentals tax returns and remittances per year in writing to:

   New Hampshire Department of Revenue Administration

   Collections Division

   PO Box 454

   Concord, NH 03302-0454.

2. (b) Requests to file as a seasonal operator shall be granted by the department provided the operator has:

   1. (1) A history of timely filing and payment of tax; and
   2. (2) No outstanding tax liability at the time of request.
3. (c) In the event that the status of a business changes from a seasonal business to a year-round operation, the operator shall notify the collections division, in writing, of such change by completing and filing Form CD-100 pursuant to Rev 710.07.

Source. #10714, eff 11-7-14 (from Rev 704.04); amd by #12907, eff 10-23-19; ss by #14105, eff 10-29-24, EXPIRES: 10-29-34 (formerly Rev 706.04)