Form Dp-31 - Application For Tobacco Tax License - New Hampshire Page 2
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1
2FORM
NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION
DP-31
APPLICATION FOR TOBACCO TAX LICENSE
Instructions
INSTRUCTIONS
LINE BY LINE INSTRUCTIONS
NOTICE
A or B: Indicate whether this is a Tobacco Tax License Renewal or a
Effective January 1, 2009, the licensing of Tobacco Retailers, Vending
New License by checking Box A or Box B. Note that if your name, physical
Machine Operators and Samplers was transferred to the NH Liquor
location, or tax identifi cation number has changed since your last license
Commission, Bureau of Enforcement and Licensing (Chapter 341 of the
was issued, you must apply for a new license number and notify the NH
Laws of 2008). If you wish to obtain a Retail Tobacco License, Tobacco
DRA to inactivate the last license.
Vending Machine License, or a Tobacco Sampling License after
C: Check all that apply. Indicate the type(s) of tobacco products sold by
December 31, 2008, visit ,
your business entity. If "other" provide a brief description.
or contact them at (603) 271-3521. The Liquor Commission's Bureau
of Enforcement and Licensing is located at Horseshoe Pond Place, 10
LINE 1: Enter the "doing business as" name (DBA), or locally known
Commercial Street, PO Box 1795, Concord, NH 03302-1795.
as....
It is the responsibility of all Tobacco Tax License holders to read,
LINE 2: Enter the name of the "legal" entity/owner - proprietor, corporate
understand, and comply with the laws and rules relating to Tobacco Tax
or partnership name.
as set forth in RSA 78 and N.H. Admin Rule Rev. 700. Special attention
LINE 3: Enter the physical location in New Hampshire.
should be given to laws regarding the purchase and sale of tobacco
products under RSAs 78:12; 78:12-a, 78:14, and 78:16. Please be
LINE 4: Enter the telephone number of the New Hampshire business
advised that failure to comply with provisions of RSA 78 may result in
location.
criminal charges as provided in RSA 21-J:39. RSA 78 and N.H. Admin
Rule, Rev 700 can be found at For additional
LINE 5: Enter the mailing address if different than the physical address
information, visit our website to access TIR 2008-012.
listed on Line 3.
All Manufacturers and Wholesalers selling cigarettes to consumers
LINE 6: Enter the name of the previous owner of the business. If this is
(whether directly, or through a distributor, retailer or similar intermediary
a new business please indicate "First Owner".
or intermediaries) in the State of New Hampshire must register with
LINE 7: Enter the date the business was purchased.
the Attorney General’s Offi ce for purposes of the Master Settlement
Agreement as outlined in RSA 541-C. Please contact the Attorney
LINE 8: Check the box indicating the business entity of the licensee
General’s Offi ce at (603) 271-3641 or visit their website at
and enter the appropriate tax identifi cation number on the line that
nh.gov/consumer/tobacco for more information.
corresponds with the business entity type. Enter a Federal Identifi cation
Number (FEIN) or a Department Identifi cation Number (DIN), unique to
the business entity.
TERM OF LICENSE
Licenses expire on June 30 of each even-numbered year.
LINE 8b: List the names of all entities from which you buy tobacco
products. Attach a list if additional space is needed.
WHAT IS IT
LINE 9: List each individual owner or offi cer of the business, their title,
Pursuant to RSA 78:7, a tax is imposed upon the retail consumer of tobacco
social security number, a contact telephone number, and address. If more
products. Under RSA 78:2, a Tobacco Tax License shall be obtained by
than two owners or offi cers, attach a separate list.
those listed in "WHO PAYS IT" below before engaging in the business of
selling or distributing tobacco products in this state.
LINE 10: Check appropriate boxes indicating the type(s) of Tobacco Tax
License and calculate the total license fees. Enter the sum of all applicable
WHO PAYS IT
fees. Make check payable to State of New Hampshire.
"Manufacturer" - any person engaged in the business of importing,
LINE 11: Complete Lines 11(a) through 11(c) by indicating "yes" or "no"
exporting, producing, or manufacturing tobacco products who sells his
for each question.
product only to licensed wholesalers.
LINE 12: Enter the signature (in ink) of owner or authorized representative,
"Sub-jobber" - any person doing business in this state who buys
their title and date.
stamped tobacco products from a licensed wholesaler and who sells all
of his tobacco products to other licensed sub-jobbers, vending machine
As a Licensed Tobacco Manufacturer, Wholesaler or Sub-jobber,
operators, and retailers.
the NH Code of Administrative Rules requires that you provide the
following reports to the NHDRA:
"Wholesaler" - any person doing business in this state who shall
1.
Rev 1009.02 Manufacturer’s Report
: On or before the 30th day
purchase all of his unstamped tobacco products directly from a licensed
following the end of each month, every manufacturer shall send
manufacturer, and who shall sell all of his products to licensed wholesalers,
the Department’s Audit Division a written report of unstamped
sub-jobbers, vending machine operators, retailers, and those persons
cigarettes and gratis cigarettes transported into this state.
exempted from the Tobacco Tax under RSA 78:7-b.
2.
Rev 1009.03 Form AU-201, Non-Resident Wholesaler's Cigarette
Tax Report: Every non-resident wholesaler shall complete and fi le
WHEN IS IT DUE
with the Department’s Audit Division Form AU-201, “Non-resident
Completed Applications for Tobacco Tax License, Form DP-31, must be
Wholesaler's Cigarette Tax Report”, on or before the 30th day
fi led prior to making any NH tobacco product sales and must be renewed
following the end of their regular accounting quarter.
pursuant to RSA 78:4 on or before July 1st of every even-numbered year
3.
Rev 1009.04 Form AU-202, Resident Wholesaler's Cigarette Tax
Report: Every resident wholesaler shall complete and fi le with
thereafter.
the Department Form AU-202, “Resident Wholesaler's Cigarette
Tax Report”, on or before the 30th day following the end of their
NO SALES
regular accounting quarter.
If you are not selling tobacco products, please return the
4.
Rev 1009.05 Form CD-15, Cigarette Stamp Order
: Form CD-15,
application with a notation to that effect.
“Cigarette Stamp Order”, accompanied by payment be fi led by
New Hampshire licensed wholesalers to purchase tobacco tax
FORMS
stamps through the Department.
For additional copies of this form or for a fi ll-in version of this form visit
5.
Rev 1009.06 Form CD-18, Tobacco Tax Credit Bond
: Form
us on the web at or to request a form by mail call
CD-18, “Tobacco Tax Credit Bond”, shall be completed and fi led
by wholesalers licensed in New Hampshire to establish a charge
(603) 271-2192.
account with the Department.
6.
Rev 1009.07 Form CD-92, Notice of Intent to Ship Return of
NEED HELP?
Damaged or Obsolete Cigarettes to Manufacturer:
A wholesaler
For assistance please call Customer Service at (603) 271-2191.
shall complete and fi le Form CD-92, “Notice of Intent to Ship
Return of Damaged or Obsolete Cigarettes to Manufacturer”, to
ADA COMPLIANCE
notify the Department’s Collection Division, at least 5 days prior to
Individuals who need auxiliary aids for effective communications in
shipping, of the wholesaler’s intent to return damaged or obsolete
programs and services of the New Hampshire Department of Revenue
packages of cigarettes to the Department.
Administration are invited to make their needs and preferences known.
7.
Rev 1009.09 Form DP-151, Smokeless Tobacco Tax Return
:
Form DP-151, “Smokeless Tobacco Tax Return”, shall be
Individuals with hearing or speech impairments may call TDD Access:
completed and fi led with the Department by all licensed
Relay NH 1-800-735-2964.
wholesalers complying with the fi ling requirements of RSA 78:12,II
by the 15th day following the end of the reporting period.
DP-31
Page 2
Rev. 4/2010
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