RSA 82-A:7 Tax Returns by Retailer; Estimated Payments and Extensions.

I. Except as provided hereinafter in this section, on or before the fifteenth day of each month each retailer maintaining a place of business in this state shall make a return to the department for the preceding calendar month, stating:
(a) His name;
(b) The address of his principal place of business, and the address of the principal place of business, if that is a different address, from which he engages in the business of providing communications services;
(c) Total amount of gross charges billed by him during the preceding calendar month for providing communications services during such calendar month;
(d) Total amount received by him during the preceding calendar month on credit extended;
(e) Deductions allowed by law;
(f) Gross charges which