Rev 1003.01

Documentation
of Tax Paid for OTP .
(a) No wholesaler shall
sell, ship, or transport OTP to retailers located in New Hampshire without
documentation of tax paid.
(b) An invoice from a
wholesaler to a retailer or sampler for the purchase of OTP, pursuant to RSA
78:14, III, shall be documentation of tax paid.
(c) Every retailer and
sampler shall keep on its licensed premises documentation of tax paid for
all OTP on the premises, including, but not limited to, all invoices
from wholesalers.
Source. #1838, eff 10-19-81; ss by #2206, eff
12-12-82; and by #2357, eff 5-1-83; ss by #4158, eff 11-3-86; ss by #4707, eff
11-21-89; ss by #5301, eff 12-26-91; ss by #6662, eff 12-25-97; ss by #8526,
eff 12-21-05; ss by #10536, eff 3-6-14; ss by #10883, eff 7-11-15; ss by
#13049, eff 6-4-20 (see Revision Note #1 at chapter heading for Rev 1000); ss
by #13817, eff 12-1-23 (see Revision Note #2 at chapter heading for Rev 1000)