Section Rev 1007.02 - Consumer Reporting and Payment A consumer shall complete and file Form AU-215, "Consumer Tobacco Products Tax Return," in accordance with Rev 1009.10, if the consumer acquires tobacco products:
(a) From any source other than a licensed retailer; and(b) Without documentation to evidence tax paid.N.H. Admin. Code § Rev 1007.02
Amended by Volume XXXVIII Number 41, Filed October 11, 2018, Proposed by #12639, Effective 9/29/2018, Expires 9/29/2028.Amended by Volume XL Number 24, Filed June 11, 2020, Proposed by #130496/4/2020, Expires 6/4/2030.