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Utilities & Railroads

If you have questions or comments, please contact the Utility Tax Appraiser by phone at (603) 230-5093, by
e-mail at or through written correspondence mailed to:

New Hampshire Department of Revenue
Attn: Utility Tax
PO Box 487
Concord, NH 03302-0487

General Information

All meetings, classes or forums relating to Utility Tax will be held at the New Hampshire Department of Revenue Administration, 109 Pleasant Street (Medical & Surgical Building), Concord, NH unless otherwise noted. Please note, a picture ID is required upon entering the building.



Note: There has been a change to the forms below. The phase-in year percentage has been unlocked allowing the same form to be used this year and the next 3-years of the phase-in.

Statutes (RSAs)

Administrative Rules


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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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