N.H. Admin. Code § Rev 1610.01 - Records and Information

(a) Each retailer and each customer who remits a tax to the department shall maintain:

(1) Accounting, financial, and general information necessary to establish the amount of the gross charge; and

(2) Any other information required to be shown on any return, schedule or attachment required under RSA 82-A, and any rules of the department.

(b) The records and information shall be retained for a period of 3 years from the due date of the return unless notified by the department that the retention of the data is required for a longer period of time as a result of:

(1) An extension of the statute of limitations on the assessment of taxes;

(2) The commencement of an adjudicative proceeding involving the parties; or

(3) The completion of any litigation in which the data may be relevant.

(c) Each retailer or customer who remits a tax to the department shall, upon request of the department, provide the commissioner or the commissioner's representative with the following information, records, or access to company personnel for interviews during the regular business day:

(1) An accurate listing of all the communications services sold by the retailer or purchased by the customer for which a tax is due;

(2) Information to substantiate the amount of basic charge included in the customer's bill with the amount of exemption applied to the bill; and

(3) Information pursuant to RSA 82-A:9, to substantiate:

a. Any tax-exempt sales or sales for resale of communications services; and

b. The applicable resale number, as obtained from the department.

Notes

N.H. Admin. Code § Rev 1610.01

#6336, eff 9-24-96; ss by #8178, eff 9-24-04; ss by #10213, eff 10-24-12

Amended by Number 10, Filed March 9, 2023, Proposed by #13553, Effective 2/7/2023, Expires 2/7/2033 (see Revision Note at chapter heading for Rev 1600).