For Immediate Release
Posted: January 30, 2025

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Department of Revenue Administration
(603) 230-5005

Readoption of Rev 300 Business Profits Tax

Rev 300 contains the rules governing the collection of business profits taxes pursuant to RSA 21-J:13, I; RSA 77-A:4-a; RSA 77-A:6,I & IV, and RSA 77-A:15, II.  The Department of Revenue Administration is proposing to readopt with amendment the rules in Chapter Rev 300, relative to Business Profits Taxes. The rules were scheduled to expire on 1/16/25 but have been extended pursuant to RSA 541-A,:14—a. The Final Proposal was filed with the Office of Legislative Services, Division of Administrative Rules on January 31, 2025. A public hearing was held on September 27, 2024 at 2:00 p.m. to consider the initial proposal.  The proposed rules were noticed in the Rulemaking Register Number 36 as Notice form 2024-164 on September 5, 2024. It is expected that the Final Proposal will be considered by the Joint Legislative Committee on Administrative Rules (JLCAR) during their February 21, 2025 meeting. 

To view additional information please visit our Laws and Rules/Proposed or Adopted Department Rules in Process page on this site