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Technical Information Releases (TIRs) and Declaratory Rulings

A Technical Information Release (TIR) is designed to provide immediate information of changes in tax laws administered by the New Hampshire Department of Revenue Administration for the policy positions of the Department as a service to taxpayers and practitioners.  A TIR represents the position of the Department on the limited issues discussed herein based on current law and Department interpretation.  For the current status of any tax law, practitioners and taxpayers should consult the source documents (ie., Revised Statutes Annotated, Rules, Case Law, Session Laws, etc.)

Declaratory Rulings, petitioned pursuant to NH Code of Administrative Rules Rev 209.02, concern a proposed, specific transaction and are issued directly to the petitioners with respect to the particular transactions and facts discussed within the ruling.  Each ruling represents a holding of the Department on those transactions and facts for those petitioners only.  These rulings may not be relied upon by other taxpayers.  Rulings published here have been redacted to omit reference to specific petitioner names and are intended for use as guidance and have no binding authority on the Department.


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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