NH Code of Administrative Rules — Department of Revenue Administration
Rev 1003.05
Wholesale
Sales Price . If a wholesaler who satisfies RSA 78:2, III
purchases, receives, or otherwise acquires OTP from a manufacturer or
other wholesaler owned or controlled by the same person who owns the acquiring
wholesaler, or otherwise related to the acquiring wholesaler, the wholesale
sales price of such OTP shall be the established price for which the
manufacturer or other wholesaler sells the OTP to an unrelated wholesaler, in
accordance with the manufacturer's or other wholesaler's applicable list prices
in effect at the time of acquisition.
Source.
#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)
Source: official text