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Laws and Rules - Proposed or Adopted Department Rules in Process

Revenue Administrative Rules Currently in Effect

Rev 1002.01; Rev 1006.03;Rev 1006.04; Rev 1006.03 (formerly Rev 1006.05); Tobacco Tax Stamps and Accounting Methods

Rev 1609.02; Communications Services Tax, Repealing Witness Requirement for Power of Attorney, Delivery of Power of Attorney


Rev 612; Property Assessment, Replacement Cost New (RCN) of Telecommunications Poles and Conduits and Inventory Form

Rev 702.10;Rev 703.04;Rev 703.09;Rev 704.04; Meals and Rentals Tax, Affidavits Provided to Operators by Government Instrumentalities, Documentation Supporting Original Tax Remittance

Rev. 301.21; Rev 302.03; Rev 302.05; Rev 304.02; Rev 307.07; Rev 307.12; Business Profits Tax, Definition of Manufacturing, Gross Business Profits of a Single Member Limited Liability Company, Short Period Tax Returns

Asb 205 - Asb 206

Rev 3000; Land and Community Heritage Investment Program Recording Surcharge

Rev 2600; Electricity Consumption Tax

Rev 207.06(g)(8) and (h)(8); Rev 207.09(f)(3)i; Failure to Include M&R Tax License Number on Advertisements of Short-Term Rentals

Rev 701.25; Rev 705.01(i) and (j); Advertisements of Short-Term Rentals

Rev 2407.05 Business Enterprise Tax Short Period Return Filing Deadline

Rev 302.02; Rev 303.05; Rev 307.06; Rev 307.07; Rev 307.12 Business Profits Tax Basis Step-Up and Filing Deadlines

Notice: These proposed rules have not yet been adopted and, therefore, have no legal or binding effect. Proposed rules facilitate public comment prior to adoption. Draft proposals for adoption, readopting, and/or amendment are only intended as a guide to Department rules that may become effective in the future. The Department makes no warranty, express or implied, as to whether this document is correct, complete, up-to-date or as to any other relative fact. Independent verification of the contents is essential. Printed copies of proposed rules are available, for a fee, from the Division of Administrative Rules (603) 271-3680 or this agency.

Written comment concerning a proposed rule may be addressed to the Department for consideration prior to the tenth day following any public rule hearing.

Additional information may be obtained by calling (603) 230-5026 or writing to the:

Legal Bureau
New Hampshire Department of Revenue Administration
PO Box 457
Concord, NH 03302-0457

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New Hampshire Department of Revenue Administration
Governor Hugh Gallen State Office Park
109 Pleasant Street (Medical & Surgical Building), Concord NH
(603) 230-5000  |  
TDD Access Relay NH: 1-800-735-2964  |  
fax: (603) 230-5945
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