Section 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.N.H. Admin. Code § Rev 1003.01
#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
Amended by Volume XXXV Number 32, Filed August 13, 2015 , Proposed by #10883, Effective 7/11/2015, Expires7/11/2025.Amended by Volume XL Number 24, Filed June 11, 2020, Proposed by #130496/4/2020, Expires 6/4/2030.