Title V, Taxation

I. Beginning on July 1, 1995, and for each fiscal year thereafter, the department shall pay over all revenue, except revenues identified in paragraphs II and III of this section, collected under this chapter to the state treasurer. On or before September 15 of each year, the depa…

The commissioner shall adopt rules under RSA 541-A relative to the following: I. The use, purchase, and purpose of tobacco stamps. II. Tobacco tax certificate application processes. III. Documentation required to be maintained by tobacco tax certificate holders. IV. Application o…

I. In furtherance of the purposes of this chapter, the department of justice shall develop a system providing for voluntary information sharing and collaboration between the department of justice and New Hampshire remote sellers. II. In collaboration with the department of revenu…

The payment of the tax imposed by this chapter shall be evidenced by indicia of tax paid as approved by the commissioner of revenue administration attached to the instrument in writing by which any real estate or any interest in real estate is sold, granted, assigned, transferred…

I. All taxes upon tobacco products under this chapter are direct taxes upon the consumer at retail and when purchased from a licensed retailer are conclusively presumed to be pre-collected by the wholesaler who satisfies RSA 78:2, III. The wholesaler who satisfies RSA 78:2, III s…

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

I. Every person engaged in the production of refined petroleum products during a taxable period shall, on or before the fifteenth day of the first month following the expiration of the taxable period, make a return to the commissioner under such regulations and in such form or ma…

In this chapter: I. "Commissioner" means the commissioner of the department of revenue administration. II. "Department" means the department of revenue administration. III. [Repealed.] IV. "Food products" means food or beverages sold for off-premises consumption which are reasona…

I. The purchaser, grantee, assignee or transferee of any real estate or any interest in real estate shall buy and attach the indicia of tax paid approved by the commissioner of revenue administration to the instrument by which the real estate or interest in real estate is sold, g…

I. A consumer who purchases, imports, receives, or otherwise acquires tobacco products from a person, other than a person licensed to sell tobacco products under RSA 178, without documentation to evidence tax paid under this chapter shall file, on or before the last day of the mo…

I. Each operator shall register with the department the name and address of each place of business within the state where it operates a hotel, sells taxable meals, or rents motor vehicles. The operator shall complete a registration, upon receipt of which the department shall issu…

I. One-third of the taxpayer's estimated tax on refined petroleum products for the subsequent taxable period is due and payable at the time the taxpayer files the declaration required in RSA 78-C:3, II; 1/3 is due and payable one month thereafter; and 1/3 is due and payable 2 mon…

I. A foreign taxing authority shall provide written notice to the department of justice at least 45 days prior to taking any action to determine or impose sales or use tax liability against a New Hampshire remote seller. The written notice regarding a particular New Hampshire rem…

Any advertisement for a short-term rental by print, display, publication, distribution, or online listing offering a short-term rental shall include the meals and rooms license number of the operator, as defined in RSA 78-A:3. Violation of the provisions of this section may resul…

Every producer of refined petroleum products shall: I. Keep such records as may be necessary to determine the amount of its tax liability under this chapter. II. Preserve such records for the period of 3 years or until any litigation or prosecution hereunder is finally determined…

The commissioner of revenue administration shall determine and prescribe the size, shape and design of the indicia of tax paid and shall approve the use of any machine or mechanical device used to produce indicia of payment of the tax imposed by this chapter. Evidence of payment …

No state tax shall be imposed on tobacco products sold at the New Hampshire veterans' home to residents of the home; provided, that no resident shall purchase more than 2 tax-exempt cartons of cigarettes in any one week.

No person shall impersonate or attempt to impersonate a foreign taxing jurisdiction, foreign taxing authority, or any other government agency for any reason and, any person who does shall be deemed to have committed an unfair or deceptive act or practice within the meaning of RSA…

I. The commissioner may, after notice and hearing, suspend or revoke the license of any operator or may refuse to issue any license for failure to comply with the provisions of this chapter or with the rules and regulations prescribed under this chapter. II. Any operator aggrieve…

I. Upon receipt of a written notice of a foreign taxing authority's intent to request private customer information from, conduct an examination of, or impose sales and use tax collection obligations on one or more New Hampshire remote sellers, the department of justice shall dete…

I. No manufacturer or wholesaler shall engage in the business of selling or distributing tobacco products in this state, unless registered with the secretary of state, licensed as a manufacturer or wholesaler in this state under RSA 178 and holding a tobacco tax certificate issue…

The indicia of payment of the tax imposed by this chapter shall be attached to the deed, assignment or other instrument in writing before recording the same unless the instrument bears a statement that the transaction is not subject to the tax imposed by this chapter.

I. A tax of 8.5 percent of the rent is imposed upon each occupancy. II. A tax is imposed on taxable meals based upon the charge therefor as follows: (a) Four cents for a charge between $.36 and $.37 inclusive; (b) Five cents for a charge between $.38 and $.50 inclusive; (c) Six c…

I. Gratuity charges added to the charge for a taxable meal or taxable room shall not be taxed under this chapter if: (a) The gratuity is not used by the operator in lieu of the tipped employee minimum wage requirements of RSA 279:21, or as a pool from which bonuses are paid to ma…

I. Any auxiliary charges, not including gratuity charges, such as, but not limited to, service charges, house charges, management fees, or housekeeping charges, added to the charge for a taxable meal or taxable room, shall not be taxed under this chapter if: (a) The taxable meal …

The following are not taxable meals: I. Meals provided on the premises of a nonprofit corporation or association organized and operated exclusively for religious or charitable purposes, in furtherance of any of the purposes for which it was organized; with the net proceeds of the…

The following are not taxable occupancies: I. Occupancy at a hospital licensed under RSA 151, or a convalescent home, nursing home, or home for the aged. II. Occupancy at any establishment operated by any state or United States agency or institution, except the New Hampshire depa…

I. No manufacturer or wholesaler shall sell tobacco products in this state to any manufacturer, wholesaler, retailer, or sampler that does not possess an appropriate tobacco tax certificate issued by the commissioner and license issued by the liquor commission under RSA 178. II. …

I. (a) The operator shall either state the amount of the tax to each occupant, purchaser of a meal, or renter, or state that the tax is included in the price of the occupancy, meal, or gross rental receipts received. If the amount of the tax is not separately stated, the purchase…

If any purchaser, grantee, assignee, transferee, seller, grantor, assignor or transferor who is a party to a transfer of real estate or an interest in real estate falsely states in writing upon any instrument to be recorded or upon the declaration of consideration required by RSA…

Notwithstanding the provisions of this chapter, if a New Hampshire remote seller is determined to be obligated to collect and remit a sales or use tax on behalf of a foreign taxing jurisdiction or foreign taxing authority, then that New Hampshire remote seller shall be entitled t…

Any party to a transfer of real estate or an interest in real estate subject to a penalty under RSA 78-B:7 shall pay interest as prescribed in RSA 21-J:28.

I. Every operator shall, on or before the fifteenth day of the calendar month following the collection of taxes imposed by this chapter, file a return reporting the results of the preceding month to the commissioner of revenue administration. This return shall be filed even thoug…

I. This chapter shall be administered by the commissioner of revenue administration. The commissioner may adopt rules, pursuant to RSA 541-A, relative to the administration of this chapter. Rules adopted under this chapter may include written examples of taxable and nontaxable re…

The department of justice may establish procedures, in rules adopted by the attorney general under RSA 541-A, to facilitate the department of justice's implementation of this chapter, including the creation of forms, schedules, explanatory documents, or other materials. Such rule…

I. Manufacturers and wholesalers intending to engage in the business of selling or distributing tobacco products in this state shall apply to the department providing the applicable fee as provided in RSA 78:6, IV, and all information required by the commissioner through rules ad…

I. When the commissioner or her or his designee, in her or his discretion, deems it necessary to protect the revenues to be obtained under this chapter, she or he may require any operator required to collect the tax imposed by RSA 78-A:6 to file a bond issued by a surety company …

I. The commissioner may deny a manufacturer's or wholesaler's application for a tobacco tax certificate, for any of the following reasons: (a) The applicant's tobacco tax certificate was revoked by the commissioner under RSA 78:20. (b) The commissioner believes that the applicati…

I. If the department believes special action is necessary when the collection of the tax may be in jeopardy, it may require an operator to file returns and pay taxes under this chapter at any time and from time to time. II. Upon written request and for good cause shown: (a) The d…

I. This chapter shall be administered and enforced by the department of revenue administration. The commissioner as authorized by the governor and council, subject to personnel statutes, shall appoint such additional technical, clerical and other personnel as he shall deem necess…

The protections for New Hampshire remote sellers provided by this chapter are intended to supplement, and not replace or supplant, protections provided to retailers under RSA 78-D. Therefore, in any situation where a provision of this chapter conflicts with the provisions of RSA …

I. The commissioner of the department of revenue administration shall have the power to audit all real estate transfers within this state for purposes of verifying and determining the existence of a sale, granting or transfer of real estate, and for purposes of verifying and dete…

I. Pursuant to the power granted under RSA 78-B:9, the commissioner may assess and collect additional tax, penalties, or interest imposed under this chapter or RSA 21-J, or refund any overpayment of tax paid under this chapter. II. (a) Upon completion of the assessment and collec…

I. It is declared to be a public benefit to enhance downtowns and town centers with respect to economic activity, cultural and historic character, sense of community, and in-town residential uses that contribute to economic and social vitality. II. It is further declared to be a …

It is hereby declared to be in the public interest to encourage the preservation of open space which is potentially subject to development, thus providing a healthful and attractive outdoor environment for work and recreation of the state's citizens, maintaining the character of …

The general court hereby finds it to be in the public interest to authorize municipalities to allow a chartered public school to be able to rent or lease its building or facilities from a property owner which is not exempt from property taxes, and not have the property taxes attr…