1. (a) Every operator shall complete and file monthly meals and rentals tax returns.
2. (b) All operators may complete and file returns and remit payment electronically pursuant to RSA 78-A:8, I and II in paper or by accessing the New Hampshire Granite Tax Connect (GTC) website.
3. (c) A paper Form DP-14, “Meals and Rentals Tax Return”, shall be completed and filed by every operator that does not choose to file a return electronically.

4. (d) An operator may obtain additional copies of Form DP-14 by:

   1. (1) Photocopying Form DP-14 provided in the meals and rentals tax booklet;
   2. (2) Online at www.revenue.nh.gov;
   3. (3) Calling the department’s forms line at (603) 230-5001; or

   4. (4) Writing to:

      New Hampshire Department of Revenue Administration

      Taxpayer Services Division

      PO Box 637

      Concord, NH 03302-0637.

5. (e) All filed returns shall contain a signature by the operator or an authorized representative subject to the pains and penalties of perjury.

Source. #10714, eff 11-7-14 (formerly Rev 704.07); ss by #12907, eff 10-23-19; ss by #14105, eff 10-29-24, EXPIRES: 10-29-34 (formerly Rev 706.08)