Instructions For Form Dp-151 - Smokeless Tobacco Tax Return
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1FORM
NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION
DP-151
SMOKELESS TOBACCO TAX RETURN
Instructions
LINE-BY-LINE INSTRUCTIONS
WHO MUST
ALL WHOLESALERS: "Wholesaler" means any person doing business in this state who shall purchase all of his unstamped
smokeless tobacco products directly form a licensed manufacturer, and who shall sell all of his products to licensed wholesalers,
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sub-jobbers, vending machine operators, retailers, and those persons exempted from the tobacco tax under RSA 78:7-b.
Call the Taxpayer Assistance Office at (603) 271-3701.
NEED HELP
WHEN TO
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
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of date filed. Permission to file quarterly MUST be pre-approved by the Department. Contact the Collection Division (603) 271-3701
for further information.
WHERE TO
Mail your return to:
New Hampshire Department of Revenue Administration
FAX RETURNS ARE NOT ACCEPTED
FILE
Document Processing Division
AS PROPERLY FILED TAX RETURNS
P.O. Box 637
Concord, New Hampshire 03302-0637
TYPE OF
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 additional return filed for any one reporting period); or a final return which occurs only when the wholesaler has ceased to exist
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or when the wholesaler ceases to sell smokeless tobacco products. Attach an explanation for an amended or final return.
REPORT ALL MONEY ITEMS IN WHOLE DOLLARS
Enter the total dollar value of all smokeless tobacco products sold EVERYWHERE by the wholesaler during this reporting period.
Line 1:
Include sample or gratis smokeless tobacco products at the usual wholesale price value in New Hampshire.
(a) Enter the dollar value of all smokeless tobacco product sales to other jurisdictions. Attach a list indicating total sales in each
Line 2:
jurisdiction.
(b) Enter the dollar value of all smokeless tobacco product sales to the residents of the NH Veterans Home, which is exempt from
taxation pursuant to RSA 78:7-b.
Enter the total of lines 2(a) and 2(b) on line 2.
Enter the amount of line 1 less line 2.
Line 3:
Multiply line 3 by the tax rate in effect for the taxable period.
Line 4:
(a) A 3% commission is allowed as compensation for keeping prescribed records, collecting and transmitting payment of the tax due
Line 5:
and filing the return on a timely basis.
(b) Enter the amount of any advance payments made. Attach an explanation.
(c) Enter the amount of any credit carried over from any previous return(s).
(d) Enter the amount paid with the original return if this is an amended return. Attach explanation.
Enter the total of lines 5(a) through 5(d) on line 5.
Enter the amount of line 4 less line 5.
Line 6:
(a) Interest is calculated on the balance of tax due (line 6) from the original due date to the date paid. Please Contact the Collection
Line 7:
Division at (603) 271- 3701 for the current rate. The rate is established by the department pursuant to RSA 21-J:28.
(b) A penalty equal to 10% of any nonpayment or underpayment of taxes shall be imposed if the tax payer fails to pay when due and
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.
(c) A taxpayer failing to timely file a complete return will be subject to a penalty equal to 5% of the tax due or $10, which ever is 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 (of 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 has been filed.
Enter the total of lines 7(a) through 7(c) on line 7.
If the total tax (line 6) plus interest and penalties (line 7) is greater than the credits (line 5) then enter the balance due. If less than $1.00
Line 8:
do not pay, but still file the return. Make check or money order payable to: STATE OF NEW HAMPSHIRE. Payment must accompany the
return. To ensure that the check is credited to the proper account, please put the account number on the check.
If your total tax (line 6) plus interest and penalties (line 7) is less than your credits (line 5), then you have overpaid.
Line 9:
The taxpayer has an option of applying any part of the overpayment or the total amount of the overpayment as a credit on its next
Line 10:
return. Enter the desired credit on Line 10(a). The remainder, which will be refunded, should be entered on Line 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 by the wholesaler. If the return was completed by a paid preparer, then the preparer must also date and sign the
DP-151
return, and enter their federal identification number and complete address.
Instructions
Rev. 7/99
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