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New Hampshire RSA — Title V (Taxation)

RSA 82-A:8

Tax Returns by Taxpayer. –

Official textgencourt.state.nh.us

I. When a taxpayer does not pay the tax imposed by this chapter to a retailer, such taxpayer shall file a return with the department and pay the tax upon that portion of gross charges so paid to the retailer during the preceding calendar month by the fifteenth day of the month following that month. Such return shall be filed on a form prescribed by the department and shall contain such information as the department may reasonably require.
II. When a taxpayer pays a tax imposed by this chapter directly to the department, the department upon request from such taxpayer, shall issue an appropriate receipt to such taxpayer showing that he has paid such tax to the department. Such receipt shall be sufficient to relieve the taxpayer from further liability for the amount of tax to which such receipt may refer.

Last amended: Source. 1990, 9:8, eff. April 1, 1990.

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In this chapter (24 sections)
  1. 82-A:1 · Statement of Purpose. –
  2. 82-A:2 · Definitions. –
  3. 82-A:3 · Imposition of Tax; Intrastate Communications Services. –
  4. 82-A:4 · Imposition of Tax; Interstate Communications Services. –
  5. 82-A:4-a · Computation of Tax; Coin-Operated Telephone Service. –
  6. 82-A:4-b · Special Rules for Mobile Telecommunications Services. –
  7. 82-A:4-c · Special Rules for Private Communications Services. –
  8. 82-A:4-d · Special Rules for VoIP Services. –
  9. 82-A:4-e · Special Rules for Prepaid Wireless Telecommunications…
  10. 82-A:5 · Repealed by 2007, 263:79, eff. July 1, 2007. –
  11. 82-A:6 · Collection of Tax. –
  12. 82-A:7 · Tax Returns by Retailer; Estimated Payments and Extensions. –
  13. 82-A:8 · Tax Returns by Taxpayer. –
  14. 82-A:9 · Resale Number. –
  15. 82-A:10 · Repealed by 1991, 163:43, XXXIV, eff. May 27, 1991. –
  16. 82-A:11 · Books, Records, Papers and Other Documents. –
  17. 82-A:11-a · Examinations of Telephone Company Records; Enhanced 911…
  18. 82-A:12 · Repealed by 1991, 163:43, XXXV, eff. May 27, 1991. –
  19. 82-A:13 · Repealed by 1991, 163:43, XXXVI, eff. May 27, 1991. –
  20. 82-A:14 · Tax Sales. –
  21. 82-A:15 · Administration; Rulemaking; Proceedings. –
  22. 82-A:16 · Repealed by 1991, 163:43, XXXVIII, eff. May 27, 1991. –
  23. 82-A:16-a · Confidentiality of Records. –
  24. 82-A:17 · Severability. –
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