Rev 700 various; Rev 2300 various; Rev 2500 various; Rev 2700 various; Rev 2900 various -
First Rollout of Revenue Information Management System (RIMS)

The Department of Revenue Administration will soon be launching the first rollout of a new Revenue Information Management System (RIMS) to modernize all aspects of the tax collection and payment process. RIMS will replace the current Tax Information Management System (TIMS) which was implemented nearly 30 years ago, is outdated and therefore limited in its functionality. RIMS will be rolled out in three phased implementations by tax types over the course of approximately three years. The first rollout will focus on the Meals and Rooms (Rentals) Tax (M&R Tax), the Medicaid Enhancement Tax (MET), and the Nursing Facility Quality Assessment (NFQA). Those taxpayers will have access to a new online user portal, Granite Tax Connect, on October 28, 2019. Granite Tax Connect will allow taxpayers, operators and practitioners to complete tasks online, such as file taxes electronically, schedule automated online payments, view correspondence, check on the status of payments, requests, and more. The following changes are being made given the new technologies and process improvements owing to RIMS.

Rev 700 contains the rules governing the M&R Tax under RSA 78-A. Rev 701.03, Rev 701.07, Rev 701.08, Rev 701.17, and Rev 701.30, all definitions, Rev 705.05 and Rev 705.06 on personal identification numbers, and Rev 706.02 on required accounts, are being repealed because they are not being used in the rules and/or they will not be applicable following the first rollout of RIMS. Rev 701.06 on electronic filing, Rev 701.26, Rev 706.01, Rev 706.08, and Rev 710.03, all on M&R Tax returns, and Rev 710.04 on license applications, are being readopted with amendments; Rev 703.04(f) on permanent residency, Rev 705.01(a), the introductory language of Rev 705.01(b), and Rev 705.02(b), all on licenses, Rev 706.04(b) on seasonal operators, Rev 707.04(b) intro and (b)(2) on payment procedures for partial payments, and Rev 708.01(a) intro and (a)(12) on taxpayer records, are being amended. These changes are being made given the new technologies and process improvements owing to RIMS.

Rev 2300 contains the rules governing the MET under RSA 84-A. Rev 2303.01 on MET returns, and Rev 2303.02 on nonbinding estimate payments, are being readopted with amendments given the new technologies and process improvements owing to RIMS.

Rev 2500 contains the rules governing electronic transfers and filing. Rev 2501.17 and Rev 2502.02 on telefile, Rev 2504.03, Rev 2504.04, and Rev 2504.05 on ACH debit payments relating to the M&R Tax, the NFQA, and the MET, respectively, Rev 2505.03 on Form DP-156-ACH, “Nursing Facility Quality Assessment Authorization Agreement for Pre-Authorized Payments (ACH Debits),” and Rev 2505.05 on Form DP-153-ACH, “Medicaid Enhancement Tax Authorization Agreement for Electronic Payments,” are being repealed because they will not be applicable following the first rollout of RIMS. Rev 2501.09 on electronic funds transfers generally is being readopted with amendments, and Rev 2502.01(c)-(e) on electronic funds transfers relating to the M&R Tax is being amended, given the new technologies and process improvements owing to RIMS.

Rev 2700 contains the rules governing the NFQA under RSA 84-C. Rev 2702.04 on Form DP-156-PMT, “Nursing Facility Return Payment,” is being repealed because it will not be applicable following the first rollout of RIMS. Rev 2702.01 on the availability of forms, and Rev 2702.03 on payments, are being readopted with amendments; Rev 2702.02(a) and Rev 2702.02(b) intro and (b)(1) on NFQA returns are being amended. These changes are being made given the new technologies and process improvements owing to RIMS.

Rev 2900 contains general rules relating to administration, returns, and taxpayer records. Rev 2902.04(c) on electronic filing, Rev 2903.07(a) and (d) on refund or credit offsets, and Rev 2904.05 on electronic signatures, are being amended; Rev 2907.07 is being adopted, Rev 2907.04 is being readopted with amendments, and Rev 2907.01(a) and Rev 2907.06(a) are being amended, all on lien procedures. These changes are being made given the new technologies and process improvements owing to RIMS.