N.H. Admin. Code § Rev 1607.02

Current through Register No. 50, December 12, 2024

Section Rev 1607.02 - Refunds

(a) Retailers who are no longer subject to the requirement to collect and remit the communications services tax shall receive a refund:

(1) Subject to adjustments for any improperly collected or remitted taxes that has been returned to taxpayers under Rev 1607.01(b) and (c), and substantiated through the provisions in Rev 1607.01(e); and

(2) Net of any taxes owing to the department imposed under RSA 82-A, and any penalties or interest owing on those taxes.

(b) Taxpayers who improperly paid taxes to the department shall receive refunds if:

(1) The taxpayer is required under RSA 82-A:8 to pay the communications services tax directly to the department; or

(2) The taxpayer paid a tax to another state on the same communications services taxed under RSA 82-A:4.

(c) Taxpayers shall submit to the department:

(1) Information sufficient to calculate the amount of any refund; and

(2) Documentation for the refund request.

(d) Documentation sufficient to support the request of a refund shall include:

(1) The name and address of the taxpayer;

(2) Amount of the individual refund;

(3) Reason for the refund request citing the specific cause of the overpayment of tax; and

(4) In the instance of a refund for the payment of taxes to another state, proof such as but not limited to:

a. A copy of the tax return filed with the other state;

b. A canceled check for the amount of the tax paid; or

c. A receipt from the other state showing that the amounts requested have been paid.

N.H. Admin. Code § Rev 1607.02

#4799, Interim, eff 8-22-90, exp. 6-1-90; ss by #4954, eff 10-16-90; ss by #6336, eff 9-24-96 (from Rev 1605); 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).