The tax is paid by the consumer and collected by two-way communication providers. All two-way communicator providers are responsible for collecting the tax from the consumer and filing a return with the Department.
All two-way communication providers are responsible for collecting the tax from the consumer and filing a return with the Department.
Returns are filed on a monthly basis and are due by the 15th day of the following month. If the liability is under $100 per month, returns are filed quarterly and are due 15th day of the month following the quarter.
Yes, if the tax liability is over $10,000 per month, an estimated payment equal to 90% of the actual tax collected is due on or before the 15th day of the month during which the liability is incurred.
Write to the NH DRA Audit Division, PO Box 457, Concord, NH 03302-0457, or call (603) 230-5030.
Yes, a 31-day extension of time to file may be requested by submitting Form DP-137 to the Department no later that the due date of the original return, and is subject to approval. Please note that an extension of time to file your return is not an extension of time to pay.
New Hampshire Department of Revenue Administration
Governor Hugh Gallen State Office Park
109 Pleasant Street (Medical & Surgical Building)
(603) 230-5000 |
TDD Access Relay NH: 1-800-735-2964 |
fax: (603) 230-5945
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