N.H. Admin. Code § Rev 710.03 - Form DP-14, Meals and Rentals Tax Return

(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 706.08.

(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 use Form DP-14 WS as described in Rev 710.02 above to calculate its meals and rentals tax liability.

(d) An operator shall maintain copies of all meals and rentals tax returns as filed for 3 years, including any electronic confirmations.

Notes

N.H. Admin. Code § Rev 710.03

Adopted byVolume XXXIV Number 46, Filed November 13, 2014, Proposed by #10714, Effective 11/7/2014. Amended by Volume XXXIX Number 46, Filed November 14, 2019, Proposed by # 12907, Effective 10/23/2019, Expires 10/23/2029.