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Technical Information Releases (TIRs)

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 and for the policy positions of the Department as a service to taxpayers and tax practitioners. A TIR represents the position of the Department on the limited issues discussed therein 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.)

Please call the Department at (603) 230-5006 for TIRs from prior years.

All documents have been saved in Portable Document Format Adobe Acrobat Reader Symbol.

2014 TIR Number Description of Technical Information Release
2014-012 Business Enterprise Tax Filing Threshold Adjustment
2014-011 New Tobacco "C" Stamp for Non-Participating Manufacturer Cigarettes
2014-010 Discontinued Acceptance of Prior Versions of Real Esate Transfer Tax Forms Beginning January 1, 2015
2014-009 Allowing Average Value of Scholarships for 2015 Education Tax Credit Program Year
2014-008 Senate Bill 369 - Medicaid Enhancement Tax (RSA Chp. 84-A) Changes
2014-007 New Hampshire 2014 Municipal and Property Law Changes
2014-006 Senate Bill 243 - Tobacco Tax (RSA Chp. 78) Changes
2014-005 Senate Bill 243 - Clarifies the Increase in Business Enterprise Tax Credit Carryforward
2014-004 New Hampshire 2014 Legislative Session in Review
2014-003 Interest Rates Set for Calendar Year 2015
2014-002 Interest and Dividends Tax (Trusts and Trust Beneficiaries)
2014-001 New Hampshire Department of Revenue Administration Real Estate Transfer Tax Forms Changes 2014
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2013 TIR Number Description of Technical Information Release
2013-010 New Hampshire Education Tax Credit Update
2013-009 2013 Municipal Tax Rates – Revised Schedule
2013-008 2013 Municipal Tax Rates
2013-007 Determining NH Medicaid Enhancement Tax Liability on Revenue from Certain Outpatient Hospital Services
2013-006 New Interest Rates Set
2013-005 New Hampshire 2013 Municipal and Property Law Changes
2013-004 New Hampshire 2013 Legislative Session in Review
2013-003 Tobacco Tax Rate Increase
2013-002 Updated Passage of House Bill 488 - Definition of "Cigarette" under RSA 78
2013-001 New Hampshire Increases the Research and Development Tax Credit
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2012 TIR Number Description of Technical Information Release
2012-006 New Hampshire Education Tax Credit Program RSA 77-G
2012-005 New Interest Rates Set
2012-004 2012 Municipal Law Changes
2012-003 New Hampshire 2012 Property and Timber Tax Law Changes
2012-002 New Hampshire 2012 Legislative Session in Review
2012-001 Tax Form changes for Tax Year 2011
2011 TIR Number Description of Technical Information Release
2011-005 2011 Municipal Law Changes
2011-004 New Interest Rates Set
2011-003 Updated New Hampshire 2011 Legislative Session in Review
2011-002 Tobacco Tax Decrease For Cigarettes and Tobacco Products Other Than Cigarettes
2011-001 Repeal of the New Hampshire Gambling Winnings Tax
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2010 TIR Number Description of Technical Information Release
2010-012 New Hampshire Department of Revenue Administration Tax Year 2010 Clarifications
2010-011 Summary of Changes to the Personal Compensation Deduction RSA 77-A:4, III
2010-010 Tax Form Changes for 2010 - 2011 [new form: BPT-RCD]
2010-009 Special Rule for Certain IRC § 1031 Like-Kind Exchanges
2010-008 New Interest Rates Set
2010-007 Constitutional Challenges to Extension of Interest and Dividends Tax Law to Distributions from Limited Liability Companies
2010-006 Repeal of Extension of Interest and Dividends Tax Law to Distributions from Limited Liability Companies
2010-005 Tobacco Tax Increase For Tobacco Products Other Than Cigarettes
2010-004 Foreign Sales and Use Tax Protection of Private Customer Information in Connection with Retail Purchase Transactions
2010-003 Tobacco Tax License Renewals
2010-002 Single Member Limited Liability Company (SMLLC) Method of Filing New Hampshire Business Tax Returns
2010-001 Interest and Dividends Tax, Reporting Compensation Deduction on DP-10
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2009 TIR Number Description of Technical Information Release
2009-013 Interest and Dividends Tax Changes, Affect on Estimated Tax Payments
2009-012 New Interest Rates Set
2009-011 Meals and Rooms (Rentals) Tax on Seasonal Rental of Property
2009-010 Reducing Appropriations to Offset State Revenue Reductions
2009-009 ARRA Special Meetings
2009-008 Distributions from Limited Liability Companies, Partnerships and Associations Subject to Interest and Dividends Tax
2009-007 Meals and Rooms (Rentals) Tax Tax Law Changes
2009-006 Tobacco Tax Increase
2009-005 Meals and Rooms (Rentals) Tax Operator's License Renewal
2009-004 American Recovery and Reinvestment Act of 2009 (ARRA)
2009-003 Meals and Rooms (Rentals) Tax Compliance Program
2009-002 Requests for Statements of Good Standing
2009-001 Coos County Job Creation Tax Credit
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2008 TIR Number Description of Technical Information Release
2008-012 Liquor Commission Responsible For Issuance of Retail Tobacco Licenses After December 31, 2008
2008-011 Storm Damage Clean Up
2008-010 Tobacco Tax Rate Change on Hold Pending Commissioner's Certification
2008-009 Collection of Tobacco Tax Increase at Retail and Wholesale Level
2008-008 Sales of Personal Versus Business Asset For Business Profits Tax Purposes
2008-007 New Interest Rates Set
2008-006 Update on Communication Services Tax and the Internet Tax Freedom Act, as Amended
2008-005 Tornado Damage Cleanup
2008-004 Collection of Tobacco Tax on Little Cigars at Wholesale Level
2008-003 Low & Moderate Income Homeowners' Property Tax Relief
2008-002 Revised Guidelines for Hotel Operators Using On-Line Booking Companies
2008-001 Issues to Keep in Mind During Tax Time
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2007 TIR Number Description of Technical Information Release
2007-008 Guidelines for Hotel Operators Using On-Line Booking Companies
2007-007 Research & Development Credit
2007-006 Interest rates
2007-005 M&R Tax Guidelines for Grocery Stores
2007-004 Legislative Update
2007-003 Communications Services Tax
2007-002 Tobacco Tax Rate Increase
2007-001 View Factor Adjustments
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2006 TIR Number Description of Technical Information Release
2006-006 2007 Interest Rates
2006-005 Emergency Expenditure of Funds for Disasters
2006-004 New Requirements Regarding Real Property Revaluations in the State New Hampshire
2006-003 Low & Moderate Income Homeowner's Property Tax Relief
2006-002 Filing Due Dates
2006-001 Communication Services Tax
2005 TIR Number Description of Technical Information Release
2005-005 Real Estate Transfer Tax Amnesty
2005-004 Superior Court Ruling on Constitutionality of 2002 State Property Tax
2005-003 Changes to Net Operating Loss Deduction
2005-002 2006 Interest Rates
2005-001 2005 Legislative Changes
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2004 TIR Number Description of Technical Information Release
2004-007 Changes to Procedures Regarding Property Tax Relief Claims
2004-006 2005 Interest Rates
2004-005 Communications Services Tax
2004-004 House Bill 426
2004-003 School Appropriations
2004-002 Qualified Investment Companies (QIC)
2004-001 Budget Definition
2003 TIR Number Description of Technical Information Release
2003-002 Interest & Dividends Tax Class Action
2003-001 2004 Interest Rates
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2002 TIR Number Description of Technical Information Release
2002-001 Reserved
2002-002 2001 New Hampshire Business Tax Filings and IRS Depreciation & Section 179 Special Bonus Expenses
2002-003 House Bill 212 and State Education Property Tax Hardship Relief (Superceded by RSA 198:56, effective July 1, 2002)
2002-004 Mandatory Gratuities & Package Deal Offerings
2002-005 Excavation Tax; Excavation Area
2002-006 RSA 249 Contract Approval for Assessing Contracts
2002-007 2002 Statutory Changes
2002-008 Sourcing of Calls for Mobile Telecommunications Services
2002-009 Changes to Net Operating Loss Deduction
2002-010 Meals and Rooms (Rentals) Operator's Tax Responsibilities
2002-011 2003 Interest Rates
2002-012 Low and Moderate Income Homeowners Property Tax Relief
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2001 TIR Number Description of Technical Information Release
2001-001 "Grey Market" Tobacco Products
2001-002 2-D Bar Coding for Interest & Dividends Tax
2001-003 Land Use Change Tax
2001-004 Thomas Tool Services, Inc. v. Town of Croydon
2001-005 Current Use: Forest Land Assessment Ranges (No longer applicable)
2001-006 Electricity Consumption Tax
2001-007 Meals and Rooms (Rentals) Tax
2001-008 Communication Services Tax Rate Increase
2001-009 NH Tax Changes Enacted Under RSA 158, Laws of 2001
2001-010 2002 Interest Rates
2001-011 Certification Process (No longer applicable)
2001-012 Current Use Forest Land Ranges
2001-013 Certification of Property Tax Assessments
2001-014 Tax Amnesty Program
2001-015 Supreme Court Ruling
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2000 TIR Number Description of Technical Information Release
2000-002 Questions Regarding SB2
2000-003 Change in Business Profits Tax Apportionment Factor
2000-004 Current Use Land Under the "Forest Land With Documented Stewardship" Category
2000-005 Eligibility for State Education Property Tax Relief (Superceded by RSA 158 of the Laws of 2001, effective July 1, 2002)
2000-006 2001 Interest Rates
2000-007 Supreme Court Ruling on Statutory Alternative Lien Procedure
1999 TIR Number Description of Technical Information Release
1999-001 Statutory Certification and Annual Reporting for Qualified Investment Capital Companies
1999-002 Collection of Tobacco Tax Increase at Retail and Wholesale Level
1999-003 Update to Collection of Tobacco Tax Increase at Retail and Wholesale Level
1999-004 Notice to Municipalities on School Funding
1999-005 Notice to Municipalities on House Bill 117
1999-006 RSA 17 of the Laws of 1999
1999-007 Meals and Rooms (Rentals) Tax
1999-008 Utility Property Tax
1999-009 2000 Interest Rates
1999-010 Utility Property Tax Assessment
1999-011 State Education Property Tax Unconstitutional
1999-012 Education Property Tax Hardship Relief (Superceded by RSA 198:56, effective July 1, 2002)
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1998 TIR Number Description of Technical Information Release
1998-001 Filing of Inventory for Legacy & Succession
1998-002 Meals and Rooms (Rentals) Returns Filing by Telefile
1998-003 Redesign of Real Estate (Note:  RSA 78-B:10-a is now RSA 74:18)
1998-004 Statutory Changes from 1998 Legislative Session
1998-005 1999 Interest Rates
1997 TIR Number Description of Technical Information Release
1997-001 Collection of Tobacco Tax Increase at Retail and Wholesale Level (See also TIR 1997-002)
1997-002 Update to TIR 1997-001
1997-003 Coin-Operated Telephone Service & Computation of Tax
1997-004 Distribution of Kindergarten & Catastrophic Aid for Fiscal Year 1997
1997-005 Summary of 1997 Legislative Session
1997-006 Taxation of Sand, Gravel & Other Similar Materials (Repealed in Part and Superceded by TIR 2002-005)
1997-007 1998 Interest Rates
1997-008 Tax Amnesty Program (Expired and Repealed as of February 15, 1998)

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New Hampshire Department of Revenue Administration
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