New Hampshire Revised Statutes 78-A:8 – Returns and Payment
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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 though no tax may be due. Returns may be filed by mail or electronically. If such operator has been granted permission to make other than monthly filings, as provided in N.H. Rev. Stat. § 78-A:9, II(b), the operator shall make a return in accordance with the return schedule permitted by the department of revenue administration, even though no tax may be due. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to the form of such return and the data which it shall contain. All electronically filed returns shall contain an electronic authorization by the operator or an authorized representative subject to the pains and penalties of perjury. The commissioner shall adopt rules, under RSA 541-A, relative to the method of electronic authorization.
II. The taxes collected by every operator shall be paid to the state on or before the fifteenth day of the calendar month following their collection. The operator may deduct from the taxes collected the compensation allowed by N.H. Rev. Stat. § 78-A:7, III, and remit the net taxes by electronic funds transfer to the commissioner of revenue administration.
III. Notwithstanding the provisions of any other law, returns and remittances due under this chapter shall be considered timely only if received by the department of revenue administration on or before the fifteenth day of the calendar month in which they were due. If this due date falls on a Saturday, Sunday, or legal holiday, then the returns and remittances due under this chapter shall be filed no later than the next business day.
IV. An operator shall receive notification of a successful filing and a confirmation number which shall serve as proof of filing.
V. Any operator that does not choose to file electronically shall forfeit any amounts retained pursuant to N.H. Rev. Stat. § 78-A:7, III to the department to offset the costs of manual paper filing. The forfeiture shall be waived for any business with under $25,000 in meals and rooms taxable revenue in the prior calendar year.
II. The taxes collected by every operator shall be paid to the state on or before the fifteenth day of the calendar month following their collection. The operator may deduct from the taxes collected the compensation allowed by N.H. Rev. Stat. § 78-A:7, III, and remit the net taxes by electronic funds transfer to the commissioner of revenue administration.
Terms Used In New Hampshire Revised Statutes 78-A:8
- Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
- following: when used by way of reference to any section of these laws, shall mean the section next preceding or following that in which such reference is made, unless some other is expressly designated. See New Hampshire Revised Statutes 21:13
- month: shall mean a calendar month, and the word "year" a calendar year, unless otherwise expressed; and the word "year" shall be equivalent to the expression "year of our Lord. See New Hampshire Revised Statutes 21:8
- state: when applied to different parts of the United States, may extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall include said district and territories. See New Hampshire Revised Statutes 21:4
III. Notwithstanding the provisions of any other law, returns and remittances due under this chapter shall be considered timely only if received by the department of revenue administration on or before the fifteenth day of the calendar month in which they were due. If this due date falls on a Saturday, Sunday, or legal holiday, then the returns and remittances due under this chapter shall be filed no later than the next business day.
IV. An operator shall receive notification of a successful filing and a confirmation number which shall serve as proof of filing.
V. Any operator that does not choose to file electronically shall forfeit any amounts retained pursuant to N.H. Rev. Stat. § 78-A:7, III to the department to offset the costs of manual paper filing. The forfeiture shall be waived for any business with under $25,000 in meals and rooms taxable revenue in the prior calendar year.