Section Rev 1603.01 - Agent Liability(a) A retailer's agent shall be liable for the tax it retains when it:(1) Bills customers for long distance or local services including the tax applicable for such services on behalf of:a. A long distance carrier;b. An inter-exchange carrier;c. An alternative operator service; or(2) Remits a part of the tax collections to its principal.(b) When an agent remits part or all of the tax funds collected to its principal, the agent shall: (1) Retain all data relating to the billing, collection, and remittance of tax such as, but not limited to: d. Other financial records of the agent used in recording the transactions; and(2) Provide such data to the department and its principal upon request by the department.(c) The data shall be retained for a period of 3 years from the due date of the return unless notified by the principal or the department that the retention of the data is required for a longer period of time.N.H. Admin. Code § Rev 1603.01
#4799, Interim, eff 8-22-90, exp. 6-1-90; ss by #4954, eff 10-16-90; ss by #6336, eff 9-24-96; ss by #8178, eff 9-24-04; ss by #10213, eff 10-24-12
Amended by Number 10, Filed March 9, 2023, Proposed by #13553, Effective 2/7/2023, Expires 2/7/2033 (see Revision Note at chapter heading for Rev 1600).