Proposed or Adopted Department Rules in Process
Unless otherwise stated, the Department shall hold all public hearings on the proposed rules at 109 Pleasant Street, 2nd Floor Training Room, Concord, NH. The security procedures at the Department of Revenue Administration require all visitors to sign in and present photo identification. If you plan on attending the public hearing, please bring photo identification with you. Written comment concerning a proposed rule may be addressed to the Department for consideration prior to the tenth day following any public rule hearing.
Notice: These proposed rules have not yet been adopted and, therefore, have no legal or binding effect. Proposed rules facilitate public comment prior to adoption. Draft proposals for adoption, readopting, and/or amendment are only intended as a guide to Department rules that may become effective in the future. The Department makes no warranty, express or implied, as to whether this document is correct, complete, up-to-date or as to any other relative fact. Independent verification of the contents is essential. Printed copies of proposed rules are available, for a fee, from the Division of Administrative Rules (603) 271-3680 or this agency.
Readoption of Rev 300 Rules –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.
Rev 300 Report of Public Comments
Rev 300 Final Proposal Fixed Text
Rev 300 Final Proposal Annotated Text
Rev 300 Final Proposal Coversheet
Adopted Rules
Rev 700 Meals and Rentals Tax rules are now adopted and filed.
Rev 800 Transfer of Real Property rules are now readopted and filed.
Rev 2000 Financial Accounting for Village Districts rules are now readopted and filed.
Rev 3400 Taxation of Wood or Timber Cut rules are now readopted and filed.
Additional information may be obtained by calling (603) 230-5026 or writing to the:
Legal Bureau
New Hampshire Department of Revenue Administration
PO Box 457
Concord, NH 03302-0457