Form Dp-197 - Wholesaler Tobacco Stamp Inventory - Department Of Revenue Administration - 2008 Page 2
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NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION
DP-197
WHOLESALER TOBACCO STAMP INVENTORY 2008
INSTRUCTIONS
GENERAL INSTRUCTIONS
WHO MUST FILE
LINE BY LINE INSTRUCTIONS
This form is to be completed by WHOLESALERS doing business in New
LINE 1
Enter the number of 20 Pack Cigarette B Tax Stamps Af-
Hampshire.
fi xed to packs in your possession.
"WHOLESALER": any person doing business in this state who purchases
LINE 2
Enter the number of 20 Pack Cigarette B Tax Stamps NOT
unstamped tobacco products directly from a licensed manufacturer, and
Affi xed to packs in your possession.
who sells all tobacco products to licensed wholesalers, sub-jobbers,
vending machine operators, retailers and those persons exempted from
LINE 3
Enter the number of 20 Pack Cigarette B Tax Stamps Af-
the tobacco tax under RSA 78:7-b.
fi xed to packs in transit.
WHEN TO REPORT
LINE 4
Enter the total of B Tax Stamps, the sum of Lines 1, 2 and 3,
on Line 4.
The inventory must be completed as of the close of business, June 30,
LINE 5
Enter the number of 25 Pack Cigarette A Tax Stamps Affi xed
2008. If a DRA representative does not visit your facility by July 15th,
to packs in your possession.
please mail the report no later than JULY 20, 2008 to:
LINE 6
Enter the number of 25 Pack Cigarette A Tax Stamps NOT
NH DRA
Affi xed to packs in your possession.
45 Chenell Drive
PO Box 457
LINE 7
Enter the number of 25 Pack Cigarette A Tax Stamps Affi xed
Concord, NH 03302-0457
to packs in transit.
WHERE TO REPORT
LINE 8
Enter the total of A Tax Stamps, the sum of Lines 5, 6 and 7,
on Line 8.
The Wholesaler Tobacco Stamp Inventory should be hand delivered
to NHDRA (New Hampshire Department of Revenue Administration)
LINE 9
Provide Signatures of taxpayer and paid preparer, in ink,
Personnel during their visit to your facility on July 1, 2008.
where indicated. Print names of taxpayer and paid preparer and their
address, title, date, phone number and e-mail address.
PURPOSE OF INVENTORY AND RETURN
The 2008 Legislative session has resulted in a change to the tobacco tax
rate as of October 1, 2008 with certain sunset provisions. An inventory of
stamps in the possession of Wholesalers is required in order to determine
if the tax increase will sunset.
INVENTORY VERIFICATION
After taking the inventory, record the amounts on the form and complete
this report. You must retain a copy of the inventory records for three
years for possible review by a Department representative, proof of all
transactions that change your inventory and invoices used to determine
values on lines 1 through 8 must be available to the Department's
representative.
QUESTIONS
Specifi c questions relating to this return or the tobacco tax should be
referred to:
NH DRA
45 Chenell Drive, PO Box 457
Concord NH 03302-0457
Telephone: (603) 271-2191
Hearing or speech impaired individuals may call:
TDD Access: Relay NH 1-800-735-2964
DP-197
Instructions
Rev. 06/2008
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