78-A:8 Returns and Payment. –
I. Every operator shall, on or before the fifteenth day of the calendar month following the collection of taxes imposed by this chapter, file a return reporting the results of the preceding month to the commissioner of revenue administration. This return shall be filed even though no tax may be due. Returns may be filed by mail or electronically. If such operator has been granted permission to make other than monthly filings, as provided in RSA 78-A:9, II(b), the operator shall make a return in accordance with the return schedule permitted by the department of revenue administration, even though no tax may be due. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to the form of such return and the data which it shall contain. All electronically filed returns shall contain an electronic authorization by the operator or an authorized representative subject to the pains and penalties of perjury. The commissioner shall adopt rules, under RSA 541-A, relative to the method of electronic authorization.
II. The taxes collected by every operator shall be paid to the state on or before the fifteenth day of the calendar month following their collection. The operator may deduct from the taxes collected the compensation allowed by RSA 78-A:7, III, and remit the net taxes by electronic funds transfer to the commissioner of revenue administration.
III. Notwithstanding the provisions of any other law, returns and remittances due under this chapter shall be considered timely only if received by the department of revenue administration on or before the fifteenth day of the calendar month in which they were due. If this due date falls on a Saturday, Sunday, or legal holiday, then the returns and remittances due under this chapter shall be filed no later than the next business day.
IV. An operator shall receive notification of a successful filing and a confirmation number which shall serve as proof of filing.
V. Any operator that does not choose to file electronically shall forfeit any amounts retained pursuant to RSA 78-A:7, III to the department to offset the costs of manual paper filing. The forfeiture shall be waived for any business with under $25,000 in meals and rooms taxable revenue in the prior calendar year.