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Taxpayer Assistance - Overview of New Hampshire Taxes

It is the intent of the New Hampshire Department of Revenue Administration that this publication be for general tax information purposes and, therefore, should not be construed to be a complete discussion of all aspects of these tax laws.  Since rates, percentages and other aspects of taxation change, it is recommended that any interested person review the Laws and Rules or inquire directly to this Department for current information pertinent to your situation.

Overview of New Hampshire Taxes  pdf file – Governor and Council presentation 4/23/14

 

Business Enterprise Tax
| RSA 77-E | Chapter Rev 2400 | BET Frequently Asked Questions |

What is it?

A 0.75% tax is assessed on the enterprise value tax base, which is the sum of all compensation paid or accrued, interest paid or accrued, and dividends paid by the business enterprise, after special adjustments and apportionment.

Who pays it?

For taxable periods ending on or after taxable period December 31, 2013, enterprises with more than $200,000 of gross receipts from all their activities, or an enterprise value tax base more than $100,000, are required to file a return. 

For taxable periods ending before December 31, 2013, enterprises with more than $150,000 of gross receipts from all their activities, or an enterprise value tax base more than $75,000, are required to file a return.

When is the return due?

Corporate and combined returns are due on the 15th day of the 3rd month following the end of the taxable period. Proprietorship, partnership and fiduciary returns are due on the 15th day of the 4th month following the end of the taxable period.  Non-profit returns are due on the 15th day of the 5th month following the end of the taxable period.

Do I have to make estimated payments?

Yes, for taxable periods ending on or after December 31, 2013, if your estimated tax liability exceeds $260. Four estimate payments are required, paid at 25% each on the 15th day of the 4th, 6th, 9th and 12th month of the taxable period. 

For taxable periods ending before December 31, 2013, if your estimated tax liability exceeds $200, four estimate payments are required, paid at 25% each on the 15th day of the 4th, 6th, 9th and 12th month of the taxable period.

How do I register my new business?

New businesses must register by writing to the NH Secretary of State's Office, Corporate Division, 107 N. Main Street, Concord, NH 03301-4989 or by calling (603) 271-3246.

Who do I contact with questions?

Call Central Tax Services at (603) 230-5920 or write to the NH DRA at PO Box 637, Concord, NH 03302-0637.

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Business Profits Tax
| RSA 77-A | Chapter Rev 300 | BPT Frequently Asked Questions |

What is it?

An 8.5% tax is assessed on income from conducting business activity within the State of New Hampshire. For multi-state businesses, income is apportioned, using a weighted sales factor of two and the payroll and property factors.  Organizations operating a unitary business must use combined reporting in filing their New Hampshire Business Tax return.

Who pays it?

Any business organization, organized for gain or profit carrying on business activity within the State is subject to this tax.  However, organizations with $50,000 or less of gross business income from all their activities are not required to file a return.

When is the return due?

Corporate returns are due on the 15th day of the 3rd month following the end of the taxable period.  Proprietorship, partnership and fiduciary returns are due on the 15th day of the 4th month following the end of the taxable period. Non-profit returns are due on the 15th day of the 5th month following the end of the taxable period.

Do I have to make estimated payments?

Yes, if your estimated tax liability exceeds $200. Four estimate payments are required, paid at 25% each on the 15th day of the 4th, 6th, 9th and 12th month of the taxable period.

How do I register my new business?

New businesses must register by writing to the NH Secretary of State's Office, Corporate Division, 107 N. Main Street, Concord, NH 03301-4989 or by calling (603) 271-3246.

Who do I contact with questions?

Call Central Tax Services at (603) 230-5920 or write to NH DRA at PO Box 637, Concord, NH 03302-0637.

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Communication Services Tax
| RSA 82-A | Chapter Rev 1600 | CST Frequently Asked Questions |

What is it?

A 7% tax on all two-way communication services.

Who pays it?

The tax is paid by the consumer and collected by two-way communication providers.  All two-way communication providers are responsible for collecting the tax from the consumer and filing a return with the Department.

When is the return due?

Returns must be filed on a monthly basis by the 15th day of the following month.

Do I have to make estimated payments?

Yes.  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.

Who do I contact with questions?

Call the Audit Division at (603) 230-5030 or write to the NH DRA, Audit Division at PO Box 457, Concord, NH 03302-0457.

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Electricity Consumption Tax
| RSA 83-E | Chapter Rev 2600 |

What is it?

There is a tax assessed on consumers of electricity in the amount of $.00055 per kilowatt hour of electricity consumed.

Who pays it?

The tax is paid by the consumer, collected and submitted by distribution companies, except in the case of consumers who generate their own power.  These self-generating companies or individuals must submit tax returns on their own behalf.

When is the return due?

Tax returns must be filed on the 15th day of the second month following the month in which the tax is collected from the consumers.

Are estimated payments due?

No.

Who do I contact with questions?

Call the Audit Division at (603) 230-5030 or write to the NH DRA, Audit Division at PO Box 457, Concord, NH 03302-0457.

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Excavation (Gravel) Tax
| RSA 72-B | Chapter Rev 500 | Excavation Frequently Asked Questions |

What is it?

An Excavation Tax at the rate of $.02 per cubic yard of earth excavated is assessed upon the owner as defined in RSA 72-B:2, VIII.

If we are excavating on our own property and not selling our gravel commercially, are we subject to paying the gravel tax?

Incidental excavations as described under RSA 155-E:2-a, I, (a) & (b) which do not remove more than 1000 cubic yards of earth from the site are exempt from the excavation tax and filing the Notice of Intent to Excavate.  Excavation that removes more than 1000 cubic yards is taxable whether it is sold or given away.

Who do I contact with questions?

Call Municipal and Property Division at (603) 230-5950 or write to the NH DRA, Municipal and Property Division at PO Box 487, Concord, NH 03302-0487.

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Inheritance and Estate Tax
| RSA 86, RSA 87 and RSA 89 | Chapter Rev 1300 | IET Frequently Asked Questions |

Note: The Legacy & Succession Tax (RSA 86) was repealed, effective for deaths occurring on or after January 1, 2003.
Note: Transfer Tax Upon the Personal Property of Nonresident Decedents (RSA 89) was repealed, effective for deaths occurring on or after January 1, 2003.

Who do I contact with questions?

Call Audit Division at (603) 230-5030 or write to the NH DRA, Estate & Legacy Bureau, Audit Division, PO Box 457, Concord, NH 03302-0457.

Interest & Dividend Tax
| RSA 77 | Chapter Rev 900 | IDT Frequently Asked Questions |

What is it?

A 5% tax is assessed on interest and dividend income. The State of New Hampshire does not have an income tax on an individual's reported W-2 wages.

Who pays it?

Resident individuals, partnerships, and fiduciaries earning interest and dividend taxable income of more than $2,400 annually ( $4,800 for joint filers).  In addition, the following exemptions may also apply: 1) a $1,200 exemption is available for residents who are 65 years of age or older; 2) a $1,200 exemption is available for residents who are blind regardless of their age; and 3) a $1,200 exemption is available to disabled individuals who are unable to work, provided they have not reached their 65th birthday.

When is the return due?

The return is due on the 15th day of the 4th month following the end of the taxable period.  There is no filing requirement for an individual whose total interest and dividend income, after deducting all interest from U.S. obligations or other non-taxable income, is less than $2,400 ( $4,800 for joint filers) for a taxable period.

Do I have to make estimated payments?

Beginning January 1, 2004, for calendar year filers whose tax liability will exceed $500, estimated tax payments, paid at 25% each, are due on April 15, June 15 and September 15 of the current calendar year, and January 15 of the subsequent calendar year.  For fiscal year filers estimates are due on the 15th day of the 4th, 6th, 9th and 12th month of the taxable period.  

Prior to January 1, 2004, for calendar year filers whose tax liability will exceed $200, estimated tax payments, paid at 25% each, are due on April 15, June 15 and September 15 of the current calendar year, and January 15 of the subsequent calendar year.  For fiscal year filers estimates are due on the 15th day of the 4th, 6th, 9th and 12th month of the taxable period.

Who do I contact with questions?

Call Central Tax Services at (603) 230-5920 or write to NH DRA at PO Box 637, Concord, NH 03302-0637.

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Local Property Tax
| RSA 76 | Chapter Rev 600 | Municipal and Property Division |

What is it?

Local property taxes, based upon assessed valuation, are assessed, levied and collected by municipalities.

Who pays it?

Owners of New Hampshire property.

When is the tax due?

Property tax bills are issued by the municipality, where the property is located on either an annual, semi-annual or quarterly basis. Due dates vary based upon the issue date of the bill.

Who do I contact with questions?

Call Municipal and Property Division at (603) 230-5950 or write to NH DRA, Municipal and Property Division at PO Box 487, Concord, NH 03302-0487.

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Meals and Rooms (Rentals) Tax
| RSA 78-A | Chapter Rev 700 | MRT Frequently Asked Questions |

What is it?

A 9% tax is assessed upon patrons of hotels and restaurants, on rooms and meals costing $.36 or more. A 9% tax is also assessed on motor vehicle rentals and campsites.

Note: Motor vehicle fees, other than the Motor Vehicle Rental Tax, are administered by the NH Department of Safety. For more information on motor vehicle fees, please contact the NH Department of Safety, Division of Motor Vehicles, 23 Hazen Drive, Concord, NH 03305. (603) 227-4000.

Who pays it?

The tax is paid by the consumer and collected by operators of hotels, restaurants, food service, room rental, and motor vehicle rentals.

When is the tax due?

The tax is due on the 15th day of the month following the taxable period. Electronic filing, via touch tone telephone and personal computer, are available to Meals and Rentals Operators. A paper return is not required if filing electronically, but operators must retain the Meals and Rooms (Rentals) Tax Worksheet. Electronic filing is required unless your taxable revenue is less than $25,000 in the prior calendar year. Operators with taxable revenue over $25,000 in the prior calendar year will not be allowed to retain their commission unless they file electronically. Approved seasonal operators must file reports for each month of their approved season even if no tax is due.

Who do I contact with questions?

Call Central Tax Services at (603) 230-5900 or write to the NH DRA, Collection Division, PO Box 454, Concord, NH 03302-0454.

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Medicaid Enhancement Tax
| RSA 84-A | Chapter Rev 2300 |

What is it?

A tax at a rate of 5.5% upon the net patient services revenue of every hospital for the hospital's fiscal year ending during the first full calendar year preceding the taxable period.

Who pays it?

General hospitals and special hospitals for rehabilitation required to be licensed under RSA 151 that provide inpatient and outpatient hospital services, but not including government facilities.

When is the tax due?

Each hospital shall pay 100% of its Medicaid Enhancement Tax due and payable for the taxable period no later than the 15th day of the 4th month of the taxable period (October 15th).

When is the return due?

Returns are due no later than the 10th day of the month following the expiration of the taxable period (July 10th).

Who do I contact with questions?

Call Central Tax Services at (603) 230-5030 or write to the NH DRA, Audit Division, PO Box 457, Concord, NH 03302-0457.

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Nursing Facility Quality Assessment
| RSA 84-C | Chapter Rev 2700 |

What is it?

An assessment of 5.5% of net patient services revenues is imposed on all nursing facilities on the basis of patient days in each nursing facility. The fee is implemented in accordance with the provisions of 42 C.F.R. part 433.

Who pays it?

Nursing facilities as defined in RSA 151-E:2, V and facilities licensed as a specialty hospital and certified to receive federal reimbursement as a nursing facility.

When is the tax due?

Nursing facilities are required to pay 100% of its nursing facility quality assessment due and payable for the assessment period no later than the 15th day of the month following the assessment period.

When is the return due?

Returns are due no later than the 10th day of the month following the expiration of the taxable period.

Who do I contact with questions?

Call Central Tax Services at (603) 230-5030 or write to the NH DRA, Audit Division, PO Box 457, Concord, NH 03302-0457.

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Real Estate Transfer Tax
| RSA 78-B | Chapter Rev 800 | RETT Frequently Asked Questions |

What is it?

A tax on the transfer, sale or granting of real property or an interest in real property.  The tax is $.75 per $100 of the price or consideration of the transfer.

Who pays it?

The tax is assessed on both the buyer and the seller, with a minimum charge of $20 each.  The tax is paid at the Register of Deeds office in the county where the property is located.

When is the return due?

A Declaration of Consideration and a Real Estate Transfer Questionnaire must be filed with the New Hampshire Department of Revenue Administration within 30 days from the recording of the deed.

Who do I contact with questions?

Call Central Tax Services at (603) 230-5030 or write to the NH DRA, Audit Division, PO Box 457, Concord, NH 03302-0457.

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State Education Property Tax
| RSA 76 |

What is it?

A state education property tax rate of total equalized valuation is assessed on all New Hampshire property owners. The tax is assessed and collected by local municipalities.

Who pays it?

Owners of New Hampshire property.

When is the tax due?

Property tax bills are issued by the municipality where the property is located on either an annual, semi-annual or quarterly basis. Due dates vary based upon the issue date of the bill.

Who do I contact with questions?

Call Municipal and Property Division at (603) 230-5090 or write to the NH DRA, Municipal and Property Division, PO Box 487, Concord, NH 03302-0487.

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Timber Tax
| RSA 79 | TT Frequently Asked Questions |

What is taxable?

Timber on all landownership is taxable at 10\% of the stumpage value at the time of cutting. The only exceptions are shade and ornamental trees, sugar orchards, nursery stock, Christmas trees, firewood for the manufacture of maple syrup and 20 cords of firewood for domestic heating and/or 10 thousand board feet of saw logs for personal use by the landowner within the state.

When can I begin cutting?

You do not have to wait for the paperwork from the State before work can begin as long as the town has signed the Intent to Cut form.  Even if you do not end up cutting anything, you still need to file a Report of Cut.

Who do I contact with questions?

Call Municipal and Property Division at (603) 230-5950.

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Tobacco Tax
| RSA 78 | Chapter Rev 1000 | Tobacco Frequently Asked Questions |

What is it?

It is a tax on each package of cigarettes and tobacco products other than cigarettes, such as smokeless tobacco and loose tobacco.

What is the Tobacco Tax rate?

Effective August 1, 2013, (RSA 224:379 through :381, Laws of 2011) the Tobacco Tax rates are as follows:

  • The tax rate for each pack containing 20 cigarettes is $1.78 per pack.
  • The tax rate for each pack containing 25 cigarettes is $2.23 per pack.
  • The tax rate for all other tobacco products (OTP), except premium cigars, 65.03% of the wholesale sales price.

Who pays it?

The tax is paid by the consumer and collected by retailers and wholesalers.

Who do I contact with questions?

Call Central Tax Services at (603) 230-5900 or write to the NH DRA, Collection Division, PO Box 454, Concord, NH 03302-0454.

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Utility Property Tax
| RSA 83-F | Chapter Rev 1400 | UPT Frequently Asked Questions |

What is it?

A tax is imposed upon the value of utility property at the rate of $6.60 on each $1000 of such value, to be assessed annually as of April 1, and every year thereafter, and paid in accordance with RSA 83-F.

Who pays it?

Utility property owners.

When is the tax due?

The Utility Property Tax is due annually on or before January 15.

Do I have to make estimated payments?

Yes. Contact the Municipal and Property Division for information on estimates due for the current tax year.  Declarations and payments of 25% of the estimated tax, based on the tax for the preceding year, are due on April 15, June 15, September 15, and December 15.

Who do I contact with questions?

Call the Municipal and Property Division at (603) 230-5950 or write to the NH DRA, Municipal and Property Division, PO Box 487, Concord, NH 03302-0487.

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