Title V, Taxation

When the commissioner has reason to believe that a taxpayer has failed to file a return or to include any part of its gross business profits in a filed return, the commissioner may require the taxpayer to file a return or a supplementary return showing such additional information…

Each business enterprise shall report to the commissioner of revenue administration any change in the amount of its compensation, interest or dividends as finally determined by the United States Internal Revenue Service with respect to any previous year for which the business ent…

For good cause, the commissioner may extend the time within which a taxpayer is required to file a return, and if such return is filed during the period of extension no penalty may be imposed for failure to file the return at the time required by this chapter, but the taxpayer sh…

I. A receiving nonpublic school or home education program that accepts students benefiting from scholarships, grants, or tax credits shall not be considered an agent of the state or federal government as a result of participating in the program established in this chapter. II. Ex…

Wherever used in this chapter: I. "Barrel" shall mean a standard petroleum barrel containing 42 gallons. II. "Commissioner" means the commissioner of revenue administration. III. "Refined petroleum products" includes motor oil, kerosene, residual oil, fuel oil, gasoline, petroleu…

This chapter may be known and cited as the "Meals and Rooms Tax Law."

The general court finds: I. Numerous states impose a sales tax on goods and services purchased by customers within their boundaries, and also impose an excise known as a "use tax" on use, storage, or consumption of goods and services purchased by their residents from a business l…

In order to promote the health of its economy and the welfare of its citizens, by preserving an environment in which labor is not unduly penalized, it is declared to be the sovereign interest of the state of New Hampshire that the income from employer-employee relationship such a…

As used in this chapter: I. (a) "Cigarette" in conformity with RSA 541-C:2, IV, means any product that contains nicotine, is intended to be burned or heated under ordinary conditions of use, and consists of or contains: (1) Any roll of tobacco wrapped in paper or in any substance…

I. (a) A tax is imposed upon the sale, granting and transfer of real estate and any interest therein including transfers by operation of law. Each sale, grant and transfer of real estate, and each sale, grant and transfer of an interest in real estate shall be presumed taxable un…

The general court finds that: I. Over 10,000 state and local jurisdictions within the United States impose sales and use taxes. Many of these jurisdictions have their own laws, regulations, policies, and standards for determining sales and use tax obligations. II. The state of Ne…

In this chapter: I. "Commissioner" means the commissioner of the department of revenue administration. II. "Contractual transfer" means a bargained-for exchange of all transfers of real estate or an interest therein, including but not limited to: (a) From a shareholder to a corpo…

I. A declaration of consideration shall be filed separately by the purchaser, grantee, assignee, or transferee and by the seller, grantor, assignor, or transferor with the department of revenue administration for each transfer of real estate or interest therein. The commissioner …

On or before November 1 of each year, the department of justice shall report on the status of implementation of the provisions of RSA 78-E along with any recommendations for proposed legislation to the president of the senate, the speaker of the house of representatives, the chai…

I. A wholesaler shall demonstrate that it paid the tax due on cigarettes and little cigars by affixing stamps purchased from the department to each package of 20 or 25. II. The commissioner may permit a wholesaler to pay for stamps within 30 days after the date of purchase, provi…

Every buyer and seller of real estate shall: I. Keep such records as may be necessary to determine the amount of his liability under this chapter. II. Preserve such records for the period of 3 years or until any litigation or prosecution under this chapter is finally determined. …

I. If any operator fails to make a return as required by this chapter, the department may make an estimate of the tax liability of the operator from any information it may obtain, and according to such estimate so made by the department, may assess the taxes, interest, and penalt…

I. A wholesaler shall affix stamps to each package of 20 or 25 cigarettes or little cigars sold or distributed to a retailer in this state. II. Every wholesaler shall keep a sufficient number of recently purchased stamps on hand at any premises in this state where cigarettes or l…

If any provision of this chapter or the application thereof to any agency, person, or circumstances is held invalid, the invalidity does not affect other provisions or applications of the chapter which can be given effect without the invalid provisions or applications, and to thi…

I. No wholesaler shall sell or transfer any stamps issued under RSA 78:10. II. The commissioner may redeem any unused stamps presented by a wholesaler at a price equal to the amount paid by that wholesaler. III. The commissioner may refund the purchase price of stamps to the whol…

Any notice required by this chapter to be given by the commissioner to a taxpayer shall be by certified mail and in the case of hearings, shall be given at least 10 days before the date thereof.

I. [Repealed.] II. Upon the filing of an appeal, the board of tax and land appeals or the court, as the case may be, shall issue a summons requiring the commissioner to file with the court a certified copy of the record in the proceeding together with such of the evidence introdu…

I. No retailer or sampler shall purchase, sell, offer for sale, display for sale, ship, store, import, transport, carry, or possess with or without an intent to sell, tobacco products without sufficient documentation of tax paid. II. No wholesaler who satisfies RSA 78:2, III shal…

I. Tax revenue collected by RSA 78-B:1 shall be divided, with 39 percent of that total revenue deposited in the education trust fund established by RSA 198:39 and the remaining revenue deposited in the general fund. II. The commissioner shall make quarterly estimates of the amoun…

I. Every wholesaler who satisfies RSA 78:2, III shall provide adequate documentation for every purchase of cigarettes and little cigars sold in packages of other than 20 or 25 and other tobacco products by a retailer or sampler to demonstrate that the wholesaler has paid the taxe…

I. Unless otherwise provided, any notice required to be given under this chapter is sufficient if a written copy of the notice is served on the person to be notified at least 10 days, or mailed to the person at least 12 days before the hearing or event of which notice is given. I…

I. Every manufacturer, wholesaler, and retailer shall keep a complete and accurate record of all tobacco products manufactured, purchased, or otherwise acquired and a complete and accurate record relating to the sale of those products. II. Every sampler shall keep complete and ac…

I. The commissioner may examine the books, papers, and records of any manufacturer, wholesaler, retailer, or sampler doing business in this state, to determine whether the tax imposed by this chapter has been fully paid. II. The commissioner, and any police officer, constable, sh…

I. If, after an audit of the tax returns, books, and records of a wholesaler, or a retailer or consumer who has purchased tobacco products without adequate documentation of tax paid, the department determines there is a deficiency with respect to the tax due under this chapter, t…

Any occupant or purchaser who willfully fails, neglects, or refuses to pay any tax assessed against him by this chapter is guilty of a violation.

I. Any tobacco products found at any place in this state, pursuant to inspection under RSA 78:16, without the indicia of tax paid required under RSA 78:10, RSA 78:11, RSA 78:13 or RSA 78:14 are contraband goods and subject to forfeiture to the state. II. Any tobacco products impo…

The commissioner shall adopt rules, pursuant to RSA 541-A, relative to the form in which each operator shall keep the separate books and records of his business. Each operator shall keep the books and records for 3 years in such a manner to insure permanency and accessibility for…

I. Within 10 days after a seizure of tobacco products under RSA 78:18, the commissioner shall schedule and notice a hearing at which the owner shall have an opportunity to show cause as to why the seizure was inappropriate. II. To suspend or revoke a tobacco tax certificate under…

In this chapter: I. "Foreign taxing authority" means an agency or other instrumentality of, or a person acting on behalf of, a foreign taxing jurisdiction that is authorized to administer, audit, and enforce sales or use tax laws of the foreign taxing jurisdiction. II. "Foreign t…

I. [Repealed.] II. The commissioner shall adopt rules, pursuant to RSA 541-A, after public hearing, relative to carrying out the intent and purpose of this chapter. III. The commissioner may at any time, reserve, certify, and transfer to the supreme court for decision any questio…

I. In this section: (a) "Adequate physical presence" means the presence of stores, offices, or other tangible locations within the foreign state at which the retailer or its affiliates engage in business within the foreign state through the activities of owners, officers, directo…

I. A tax on all cigarettes and little cigars sold at retail in this state is imposed upon the consumer at the rate of $1.78 for each package containing 20 cigarettes or little cigars or at a rate proportional to such rate for packages containing other than 20 cigarettes or little…

The tax imposed by this chapter shall not apply: I. To a transfer of title to the state, a state agency, a county, a city, a town, a school district, or a village district. II. To the United States, or any agency or instrumentality thereof. III. To a mortgage or other instrument …

I. A tax is hereby imposed upon the refining of refined petroleum products at the uniform rate of 1/10 of one percent on the fair market value per barrel of such products at the refinery site, to be paid by the refiner thereof. II. The fair market value per barrel of such refined…

I. All taxes required to be paid by operators, and all increases, interest, and penalty on the taxes, become from the time due and payable to the commissioner of revenue administration a personal debt from the operator liable to pay them to the state to be recovered in an action …

I. The commissioner, after notice and hearing under RSA 78:19, may suspend for a period of time not to exceed 90 days, or revoke any tobacco tax certificate issued under this chapter or uphold the denial of a tobacco tax certificate for any one of the following reasons: (a) The c…

If any operator required to collect and transmit a tax under this chapter neglects or refuses to pay the tax after demand, the amount, together with all penalties and interest provided for in this chapter and together with any costs that may accrue in addition to the tax becomes …

I. Administrative penalties for violation of RSA 78:26 shall be in accordance with RSA 78:26, VII. II. In addition to, or in lieu of, a period of tobacco tax certificate suspension, the commissioner may assess an administrative fine against any wholesaler who satisfies RSA 78:2, …

The commissioner may reinstate a revoked tobacco tax certificate if he or she is satisfied that the former certificate holder will comply with the provisions of this chapter.

The commissioner shall provide notice to the liquor commission of a violation of this chapter by a retailer, wholesaler, or manufacturer that results in an assessment, penalty, seizure, suspension or revocation.

Expenses under this chapter are a charge upon the tax collected. Until taxes are received, the state treasurer shall pay the expenses out of the general funds and he shall reimburse the general funds when taxes are collected.