- (a) Every operator that does not choose to file a meals and rentals tax return electronically shall complete and file a paper Form DP-14, “Meals and Rentals Tax Return”, with the department as provided in Rev 706.07(c).
(b) A payment to the state of New Hampshire for the total due shall:
- (1) Accompany the return; or
- (2) Be made electronically.
- (c) An operator shall maintain copies of all meals and rentals tax returns as filed for 3 years, including any electronic confirmations.
Source. #10714, eff 11-7-14 (from Rev 708.03); ss by #12907, eff 10-23-19; ss by #14105, eff 10-29-24, EXPIRES: 10-29-34