N.H. Admin. Code § Liq 506.11

Current through Register No. 50, December 12, 2024

Section Liq 506.11 - Beverage Manufacturers Tax Reporting; Filing Deadlines

(a) Each beverage manufacturer shall report to the commission all quantities of beverage sold directly to the public, consumed in an authorized hospitality room, distributed or sold to employees for their consumption, or transferred to the premise of any restaurant authorized under RSA 178:12, II and issued pursuant to RSA 178:20, II, RSA 178:21,II(a)(1), or RSA 178:22, V(q) by the 10th of the month covering sales or transfers for the preceding month.

(b) This report shall include the following:

(1) The beverage manufacturer's name, address, and license number;

(2) The month being reported;

(3) The dates of each transfer of beverage to the vessel or restaurant premise;

(4) For each transfer reported:

a. If transferred directly to the vessel or restaurant serving tanks:

1. The name of the brand transferred;

2. The total number of gallons;

3. The total loss and waste in gallons; and

4. The total number of gallons transferred or sold to the restaurant; and

b. If transferred in kegs or other approved packages:

1. The brands transferred;

2. The packages transferred, with quantity of each package; and

3. The total gallons transferred;

(5) The total sales to the public for off premise consumption, including for each brand sold:

a. The total of each package type sold; and

b. The total gallons sold;

(6) The total of sales or distributions to employees for consumption, which shall include for each brand:

a. The total of each package type; and

b. The total gallons;

(7) The total additional fees required by RSA 178:26, I;

(8) Signature of the owner, a partner, limited liability company member or manager, or a corporate officer; and

(9) An attached copy of the beverage manufacturer's monthly or quarterly TTB or subsequent federal brewers report of operations covering the period of the report.

N.H. Admin. Code § Liq 506.11

(See Revision note at chapter heading for Liq 500) #5043, eff 1-11-91; ss by #5180, eff 7-22-91; ss and moved by #6391, eff 11-28-96 (from Liq 506.12) , EXPIRED: 11-28-04

New. #8450, eff 10-21-05

Amended byVolume XXXIV Number 33, Filed August 14, 2014, Proposed by #10647, Effective 7/24/2014, Expires7/24/2024.