NH Department of Revenue Administration
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Welcome

New Hampshire Department of Revenue Administration

The mission of the Department of Revenue Administration is to fairly and efficiently administer the tax laws of the State of New Hampshire, collecting the proper amount of taxes due, incurring the least cost to the taxpayers, in a manner that merits the highest degree of public confidence in our integrity. Further, we will provide prompt and constructive assistance to the municipal units of government in matters of budget, finance, and the appraisal of real estate.

Announcements and Notices
More Announcements and Notices
Public Hearing Thursday, February 13, 2020 at 10:00 AM
January 22, 2020

Low Income Housing Tax Credit (LIHTC) Capitalization Rates

 

Cub 305.03, 305.04, 305.05, Cub 305.06 - Assessment Ranges for Forest Land Categories, With and Without Stewardship, Unproductive Land and Wetland Categories
January 17, 2020
Rev 700 various - Meals and Rooms (Rentals) Tax with Regard to Meals
January 17, 2020
Rev 200 various - Hearing Procedures Relating to Meals and Rooms (Rentals) Tax Licenses, and Tobacco Tax Licenses and Seizures
January 17, 2020
Rev 301.151 - Global Intangible Low-Taxed Income and the Definition of “Foreign Dividends”
January 9, 2020
2020 Retailer Tobacco Tax Training Program
January 6, 2020
DRA Tobacco trainings will review the responsibilities of NH retailers as well as the recent tobacco statute changes for 2020, including taxing of E-Cigarettes and vaping products. Please use the link provided for dates and locations of trainings. Reservations are required. Please register via email at Tobacco@dra.nh.gov Some locations require photo I.D.
NHDRA reviews major initiatives from 2019 – going beyond the annual report
December 30, 2019
New Hampshire Department of Revenue Administration is Proposing to Adopt and Readopt with Amendment Rev 1601.15; Rev 1601.20; Rev 1601.21; Rev 1601.22; Rev 1601.24; Rev 1605 - Communications Services Tax on Prepaid Wireless Telecommunications and Voice over Internet Protocol (VoIP) Services
December 26, 2019
TIR 2019-008: Tobacco Tax on E-Cigarettes
December 9, 2019

This TIR summarizes the changes made to the Tobacco Tax, RSA 78, in HB 4 (Laws of 2019, Chapter 346:92-94), making electronic cigarettes taxable as “other tobacco products” (or “OTP”), effective January 1, 2020. Every manufacturer, wholesaler, retailer, and sampler in the business of selling or distributing electronic cigarettes in this state must register with the New Hampshire Secretary of State, obtain a license issued by the New Hampshire Department of Revenue Administration or the New Hampshire Liquor Commission under RSA 178, as applicable, and otherwise comply with the Tobacco Tax law.

TIR 2019-007: Communications Services Tax (CST) on Prepaid Wireless and VoIP Services
November 25, 2019
This TIR summarizes the clarifications made to theCST in HB 4 (Laws of 2019, Chapter 346:252-258), on the subject of prepaid wireless and voice over internet protocol communications services. Retailers of such communications services must be registered with the NHDRA, and must collect and remit the tax, effective January 1, 2020.
TIR 2019-006-2019 Legislative Session in Review, State Budget
November 19, 2019
Provides a brief summary of tax law changes included in the biennial state budget enacted on September 26, 2019.
The New Hampshire Department of Revenue Administration is Proposing to Amend Rev 307.11(a), (c) - Business Profits Tax Corrections Regarding Federal Refund Subject to Joint Committee on Taxation Review
November 18, 2019
NH Department of Revenue Modernizes Tax Collection and Payment Process
November 4, 2019
NHDRA launches new online taxpayer portal & revenue management system
NH Department of Revenue Demystifies Tax Rates
October 16, 2019
NHDRA breaks down formula for calculating property taxes and agency's role as new municipal tax rates are released
2019 Annual Report
October 8, 2019
The Governor and Council approved the 2019 Annual Report of the Department of Revenue administration on October 2, 2019
PUBLIC FORUM-Assessments of Regulated Public Utilities RSA 83-F and REV 1407
September 25, 2019
Public Forum will be held on Tuesday, October 29, 2019 at 11:00 am
Reporting Out-of-State Sales Tax Requests for NH Businesses
August 29,2019
The New Hampshire Department of Justice and Department of Revenue Administration have issued this first bullet pursuant to Senate Bill 242 and in response to the U.S. Supreme Court’s recent Wayfair decision.
New Hampshire Department of Revenue Administration is Proposing to Adopt, Amend, Repeal and Readopt with Amendment Rev 700 various; Rev 2300 various; Rev 2500 various; Rev 2700 various; Rev 2900 various - First Rollout of Revenue Information Management System (RIMS)
August 29, 2019
New Hampshire Department of Revenue Administration is Proposing to Amend Rev 303.03(a) intro and (a)(2) and (e); Rev 304.09(f)(2) intro and (f)(2)c. and d.; Rev 2402.01(a) intro and (a)(7) -
Business Tax Technical Corrections
August 29, 2019
TIR 2019-005 2019 Legislative Session In Review
August 27, 2019
Provides a brief summary of tax law changes and relevant laws of municipal interest enacted during the 2019 legislative session
223 New Hampshire Businesses Awarded Research and Development Tax Credits by the New Hampshire Department of Revenue Administration
August 23, 2019
TIR 2019-004
August 22, 2019
Interest rates will remain the same for calendar year 2020.
New Hampshire Department of Revenue Administration is Proposing to Amend and Readopt with Amendment Rev 204.02(a); Rev 204.03 -Agency Action on Petitions for Redetermination or Reconsideration
August 16, 2019
NH Department of Revenue Annouces Details of First Revenue Information Management System Rollout
August 14, 2019
New online portal will be accessible to taxpayers beginning this fall
New Hampshire Department of Revenue is Proposing to Adopt and Readopt with Amendment Rev 306.07; Rev 904.05; Rev 2406.06 - Use of Education Tax Credit Against Tax Liability
July 22, 2019
NH Department of Revenue Administration Gears Up for Busiest Tax Collection Season for M&R Operators
June 25, 2019
NHDRA dedicating resources to increased efficiency and more frequent communication with most active taxpayer group
New Hampshire Department of Revenue is Proposing to Adopt and Amend Rev 401.05; Rev 402.02; intro. and (c); Rev 405; Rev 418.01(a) and (c) - Tax Credit for Combat Service
June 21, 2019
Manchester Man Sentenced To 16 Months For Scheme To Defraud State Of New Hampshire In Connection With Untaxed Tobacco Products
June 18, 2019
New Hampshire Department of Revenue is Proposing to Amend and Readopt with Amendments Rev 3200 (various) - Education Tax Credit Program Update
June 17, 2019
New Hampshire Department of Revenue is Proposing to Readopt and Readopt with Amendments Rev 1200 - Low and Moderate Income Homeowners Property Tax Relief
June 10, 2019
Current Use Board is Proposing to Adopt and Readopt with Amendments Cub 102, 103, 204, 207 & 300 - Organizational and Practice and Procedure Rules and Rules on Criteria for Open Space Current Use Assessment
May 17, 2019

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New Hampshire Department of Revenue Administration
Governor Hugh Gallen State Office Park
109 Pleasant Street (Medical & Surgical Building), Concord NH
Concord, NH 03301
(603) 230-5000  |  
TDD Access Relay NH: 1-800-735-2964  |  
fax: (603) 230-5945
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