N.H. Admin. Code § Rev 706.04

Current through Register No. 50, December 12, 2024

Section Rev 706.04 - Seasonal Operators

(a) An operator seeking to file as a seasonal business shall request permission to make less than 12 monthly meals and rentals tax returns and remittances per year in writing to:

New Hampshire Department of Revenue Administration

Collections Division

PO Box 454

Concord, NH 03302-0454.

(b) Requests to file as a seasonal operator shall be granted by the department provided the operator has:

(1) A history of timely filing and payment of tax; and

(2) No outstanding tax liability at the time of request.

(c) In the event that the status of a business changes from a seasonal business to a year-round operation, the operator shall notify the collections division, in writing, of such change by completing and filing Form CD-100 pursuant to Rev 710.07.

N.H. Admin. Code § Rev 706.04

Adopted byVolume XXXIV Number 46, Filed November 13, 2014, Proposed by #10714, Effective 11/7/2014.

Amended by Volume XXXIX Number 46, Filed November 14, 2019, Proposed by # 12907, Effective 10/23/2019, Expires 10/23/2029.