Form Dp-151 - Smokeless And Loose Tobacco Tax Return Page 2
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1
2NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION
FORM
DP-151
SMOKELESS AND LOOSE TOBACCO TAX RETURN
Instructions
LINE-BY-LINE INSTRUCTIONS
WHO
ALL WHOLESALERS: "Wholesaler" means any legal entity doing business in New Hampshire who shall purchase unstamped smokeless
MUST
and loose tobacco products directly from a licensed manufacturer, and who shall sell products to licensed wholesalers, sub-jobbers,
FILE
vending machine operators, retailers, and those persons exempted from the tobacco tax under RSA 78:7-b.
NEED
Call Customer Service at (603) 271-2191, Monday through Friday, 8:00 am - 4:30 pm.
HELP
Return is due on or before the fifteenth day of the month following the end of the reporting period. U.S. Post Office postmark is proof of
WHEN TO
date filed. Permission to file quarterly MUST be pre-approved by the Department in writing.
FILE
WHERE
Mail your return to: New Hampshire Department of Revenue Administration
FAX RETURNS ARE NOT ACCEPTED
Document Processing Division
TO
AS PROPERLY FILED TAX RETURNS
P.O. Box 637
FILE
Concord, New Hampshire 03302-0637
Type or print name and address of wholesaler and enter the license number and the federal employer identification number. Check the
STEP 1
appropriate box to indicate whether this is a monthly or quarterly return.
If applicable, check the box indicating whether this is an initial (the first Form DP-151 you have ever filed); an amended (a second or
STEP 2
additional return filed for any one reporting period); or a final return which occurs only when the wholesaler has ceased to exist or when
RETURN
the wholesaler ceases to sell smokeless and loose tobacco products. Attach an explanation for an amended or final return.
TYPE
REPORT ALL MONEY ITEMS IN WHOLE DOLLARS
Enter the total dollar value of all smokeless tobacco products sold or distributed in New Hampshire by the wholesaler
Line 1
STEP 3
during this reporting period, include dollar value of sample or gratis smokeless tobacco products at the usual wholesale price value
FIGURE
in New Hampshire.
YOUR
TAX
Line 2
Enter the dollar value of all loose tobacco sold or distributed in New Hampshire. Include dollar value of sample or gratis
loose tobacco products at the usual wholesale price value in New Hampshire.
Calculate the taxable New Hampshire smokeless and loose tobacco sales and enter the result on Line 3.
Line 3
Figure your smokeless and loose tobacco tax by multiplying Line 3 by the applicable rate from the chart below and enter the
Line 4
result on Line 4.
01/01/2001 - 06/30/2001
18.10%
07/01/2001 - 12/31/2001
15.20%
RATES
01/01/2002 - 06/30/2002
16.50%
07/01/2002 - 12/31/2002
19.70%
01/01/2003 - 06/30/2003
21.90%
07/01/2003 - Present
19.00% Please see RSA 78:7-c
For rates in other years,
"Loose" tobacco became taxable effective July 1, 2005.
contact the Department.
Line 5(a)
STEP 4
Enter the amount of any advance payments made. Attach an explanation.
FIGURE
Line 5(b)
Enter the amount of any credit carried over from the prior tax period.
YOUR
Enter the amount paid with the original return if this is an amended return. Attach explanation.
Line 5(c)
CREDITS
INTEREST
Line 5
Enter the total of Lines 5(a) through 5(c) on Line 5.
AND
Enter the amount of Line 4 minus Line 5 on Line 6.
Line 6
PENAL-
Interest is calculated on the balance of tax due (Line 6) from the original due date to the date paid. Please contact the Department
TIES
Line 7(a)
at (603) 271- 2191 for the current rate or visit our web site at The rate is established by the Department
pursuant to RSA 21-J:28.
A penalty equal to 10% of any nonpayment or underpayment of taxes shall be imposed if the taxpayer fails to pay when due and
Line 7(b)
the failure to pay is due to willful neglect or intentional disregard of the law, but without intent to defraud. If the failure to pay is
due to fraud, the penalty shall be 50% of the amount of the nonpayment or underpayment.
A taxpayer failing to timely file a complete return will be subject to a penalty equal to 5% of the tax due or $10, whichever is
Line 7(c)
greater, for each month or part thereof that the return remains unfiled. The total amount of this penalty shall not exceed 25% of
the balance of tax due (on Line 6) or $50, whichever is greater. Calculate this penalty starting from the original due date of the
return until the date a complete return is filed.
Line 7
Enter the total of lines 7(a) through 7(c) on line 7.
Enter sum of Line 6 and Line 7 on Line 8, this is the total balance due. If less than $1.00 do not pay, but still file the return.
STEP 5
Line 8
Make check or money order payable to: STATE OF NEW HAMPSHIRE. Payment must accompany the return. To ensure that the
FIGURE
YOUR
check is credited to the proper account, please put the license number on the check.
BAL-
Line 9
If you have overpaid (if Line 8 is a negative amount) enter Line 4 minus Line 5 plus Line 7.
ANCE
OR
The taxpayer has an option of applying any part of the overpayment or the total amount of the overpayment as a credit on its
Line 10
OVER-
next taxable period. Enter the desired credit on Line 10(a). The remainder, which will be refunded, should be entered on Line
PAYMENT
10(b). If Line 10(a) is not completed, the entire overpayment will be refunded. Please allow 12 weeks for processing your
refund.
The return must be dated and signed (in ink) by the wholesaler. If the return was completed by a paid preparer, then the preparer must also
SIGNA-
date and sign the return (in ink), and enter their federal employer identification number or their preparer's tax identification number and
TURE
complete address.
DP-151
Instructions
Rev. 2/23/07
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