A Technical Information Release (TIR) is designed to provide immediate information of changes in tax laws administered by the New Hampshire Department of Revenue Administration and for the policy positions of the Department as a service to taxpayers and tax practitioners. A TIR represents the position of the Department on the limited issues discussed therein based on current law and Department interpretation. For the current status of any tax law, practitioners and taxpayers should consult the source documents (ie., Revised Statutes Annotated, Rules, Case Law, Session Laws, etc.)
Please call the Department at (603) 230-5006 for TIRs from prior years.
All documents have been saved in Portable Document Format .
2023 TIR Number | Description of Technical Information Release | |||
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2023-003 | 2023 Legislative Session in Review | |||
2023-002 | Interest Rates Set For Calendar Year 2024 | |||
2023-001 | Allowable Average Value of Scholarships for the 2023-2024 Education Tax Credit Program | |||
2022 TIR Number | Description of Technical Information Release | |||
2022-006 | BPT and BET Filing Threshold Adjustment | |||
2022-005 | Updated TIR - Statutory Change to Property Tax Credits for Veterans - Readoption Required | |||
2022-004 | Interest Rates Set For Calendar Year 2023 | |||
2022-003 | 2022 Legislative Session in Review | |||
2022-002 | Allowable Average Value of Scholarships for the 2022-2023 Education Tax Credit Program Year |
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2022-001 | Tax Year 2021 – April Filing Deadline for Interest & Dividends and Business Tax Returns | |||
2021 TIR Number | Description of Technical Information Release | |||
2021-005 | Interest Rates Set For Calendar Year 2022 | |||
2021-004 | Updated TIR 2021-004, 2021 Legislative Session in Review | |||
2021-003 | New Hampshire Taxation of Forgiven Paycheck Protection Program Loans | |||
2021-002 | Allowable Average Value of Scholarships for 2021-2022 Education Tax Credit Program Year | |||
2021-001 | Updated New Hampshire Taxability of COVID-19 Financial Relief | |||
2020 TIR Number | Description of Technical Information Release | |||
2020-006 | TIR 2020-006 Provides Taxpayers and Practitioners With Information About The Rate of the Business Profits Tax (“BPT”) and Business Enterprise Tax (“BET”) | |||
2020-005 | Business Enterprise Tax Filing Threshold Adjustment | |||
2020-004 | Interest Rates Set For Calendar Year 2021 | |||
2020-003 | 2020 Legislative Session In Review | |||
2020-002 | Allowable Average Value of Scholarships for 2020-2021 Education Tax Credit Program Year | |||
2020-001 | COVID-19 Pandemic Relief for Business Tax and Interest & Dividends Tax | |||
2019 TIR Number | Description of Technical Information Release | |||
2019-008 | Electronic Cigarettes Taxable Under The RSA 78 Tobacco Tax Effective January 1, 2020 | |||
2019-007 | RSA 82-A Communications Services Tax Applicable to Prepaid Wireless Telecommunications Services and Voice Over Internet Protocol | |||
2019-006 | 2019 Legislative Session in Review-Fiscal Years 2020/2021 State Budget | |||
2019-005 | 2019 Legislative Session In Review | |||
2019-004 | Interest Rates Set for Calendar Year 2020 | |||
2019-003 | Allowable Average Value of Scholarships for 2019-2020 Education Tax Credit Program Year | |||
2019-002 | New Schedule IV - Other Internal Revenue Code Reconciling Adjustments | |||
2019-001 | Education Tax Credit Program Update | |||
2018 TIR Number | Description of Technical Information Release | |||
2018-005 | Business Enterprise Tax Filing Threshold Adjustment | |||
2018-004 | Rental Use and Subsequent Sale of a Home | |||
2018-003 | Interest Rates Set for Calendar Year 2019 | |||
2018-002 | 2018 Legislative Session in Review | |||
2018-001 | Business Tax Rate Reductions | |||
2017 TIR Number | Description of Technical Information Release | |||
2017-009 | Allowable Average Value of Scholarships for 2018 Education Tax Credit Program Year | |||
2017-008 | Meals & Rooms Tax Guidance for Airbnb Hosts | |||
2017-007 | Hurricane Harvey and Hurricane Irma Disaster Relief | |||
2017-006 | Interest Rates Set For Calendar Year 2018 | |||
2017-005 | House Bill 251 – Capital Reserve Fund Appropriations | |||
2017-004 | 2017 Legislative Session In Review | |||
2017-003 | 2017 Business Tax Law Changes | |||
2017-002 | Discontinued Acceptance of Prior Versions of DRA Forms Beginning June 1, 2017. | |||
2017-001 | Tax Year 2016 Forms are now Available | |||
2016 TIR Number | Description of Technical Information Release | |||
2016-010 | Business Enterprise Tax Filing Threshold Adjustment | |||
2016-009 | Allowable Average Value of Scholarships for 2017 Education Tax Credit Program Year | |||
2016-008 | Interest Rates Set For Calendar Year 2017 | |||
2016-007 | Senate Bill 342 - Reporting the Sale or Exchange of an Interest in a Business Organization In Accordance with RSA 77-A:4, XIV | |||
2016-006 | New Hampshire 2016 Legislative Session in Review | |||
2016-005 | House Bill 1656 – Exceptions to the Real Estate Transfer Tax | |||
2016-004 | House Bill 1590 - License Posting for Short-Term Rental Advertisements | |||
2016-003 | Business Tax Law Changes | |||
2016-002 | House Bill 1198-Valuation of Poles and Conduits Owned by Telephone Utilities | |||
2016-001 | April Filing Deadline for Interest & Dividends and Business Tax Returns | |||
2015 TIR Number | Description of Technical Information Release | |||
2015-008 | Employee Leasing Company Business Enterprise Tax (BET) Election Form | |||
2015-007 | New Hampshire Education Tax Credit Program Update | |||
2015-006 | House Bill 2 - Tax Amnesty Program | |||
2015-005 | House Bill 2 - Research and Development Tax Credit Increase | |||
2015-004 | Senate Bill 9 - Business Profits Tax & Business Enterprise Tax Rate | |||
2015-003 | New Hampshire 2015 Legislative Session in Review | |||
2015-002 | Interest Rates Set for Calendar Year 2016 | |||
2015-001 | House Bill 177 - Sales of Alcoholic Beverages by Manufacturers | |||
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2014 TIR Number | Description of Technical Information Release | |||
2014-012 | Business Enterprise Tax Filing Threshold Adjustment | |||
2014-011 | New Tobacco "C" Stamp for Non-Participating Manufacturer Cigarettes | |||
2014-010 | Discontinued Acceptance of Prior Versions of Real Esate Transfer Tax Forms Beginning January 1, 2015 | |||
2014-009 | Allowing Average Value of Scholarships for 2015 Education Tax Credit Program Year | |||
2014-008 | Senate Bill 369 - Medicaid Enhancement Tax (RSA Chp. 84-A) Changes | |||
2014-007 | New Hampshire 2014 Municipal and Property Law Changes | |||
2014-006 | Senate Bill 243 - Tobacco Tax (RSA Chp. 78) Changes | |||
2014-005 | Senate Bill 243 - Clarifies the Increase in Business Enterprise Tax Credit Carryforward | |||
2014-004 | New Hampshire 2014 Legislative Session in Review | |||
2014-003 | Interest Rates Set for Calendar Year 2015 | |||
2014-002 | Interest and Dividends Tax (Trusts and Trust Beneficiaries) | |||
2014-001 | New Hampshire Department of Revenue Administration Real Estate Transfer Tax Forms Changes 2014 | |||
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2013 TIR Number | Description of Technical Information Release | |||
2013-010 | New Hampshire Education Tax Credit Update | |||
2013-009 | 2013 Municipal Tax Rates – Revised Schedule | |||
2013-008 | 2013 Municipal Tax Rates | |||
2013-007 | Determining NH Medicaid Enhancement Tax Liability on Revenue from Certain Outpatient Hospital Services | |||
2013-006 | New Interest Rates Set | |||
2013-005 | New Hampshire 2013 Municipal and Property Law Changes | |||
2013-004 | New Hampshire 2013 Legislative Session in Review | |||
2013-003 | Tobacco Tax Rate Increase | |||
2013-002 | Updated Passage of House Bill 488 - Definition of "Cigarette" under RSA 78 | |||
2013-001 | New Hampshire Increases the Research and Development Tax Credit | |||
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2012 TIR Number | Description of Technical Information Release | |||
2012-006 | New Hampshire Education Tax Credit Program RSA 77-G | |||
2012-005 | New Interest Rates Set | |||
2012-004 | 2012 Municipal Law Changes | |||
2012-003 | New Hampshire 2012 Property and Timber Tax Law Changes | |||
2012-002 | New Hampshire 2012 Legislative Session in Review | |||
2012-001 | Tax Form changes for Tax Year 2011 | |||
2011 TIR Number | Description of Technical Information Release | |||
2011-005 | 2011 Municipal Law Changes | |||
2011-004 | New Interest Rates Set | |||
2011-003 | Updated New Hampshire 2011 Legislative Session in Review | |||
2011-002 | Tobacco Tax Decrease For Cigarettes and Tobacco Products Other Than Cigarettes | |||
2011-001 | Repeal of the New Hampshire Gambling Winnings Tax | |||
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2010 TIR Number | Description of Technical Information Release | |||
2010-012 | New Hampshire Department of Revenue Administration Tax Year 2010 Clarifications | |||
2010-011 | Summary of Changes to the Personal Compensation Deduction RSA 77-A:4, III | |||
2010-010 | Tax Form Changes for 2010 - 2011 [new form: BPT-RCD] | |||
2010-009 | Special Rule for Certain IRC § 1031 Like-Kind Exchanges | |||
2010-008 | New Interest Rates Set | |||
2010-007 | Constitutional Challenges to Extension of Interest and Dividends Tax Law to Distributions from Limited Liability Companies | |||
2010-006 | Repeal of Extension of Interest and Dividends Tax Law to Distributions from Limited Liability Companies | |||
2010-005 | Tobacco Tax Increase For Tobacco Products Other Than Cigarettes | |||
2010-004 | Updated Foreign Sales and Use Tax Protection of Private Customer Information in Connection with Retail Purchase Transactions | |||
2010-003 | Tobacco Tax License Renewals | |||
2010-002 | Single Member Limited Liability Company (SMLLC) Method of Filing New Hampshire Business Tax Returns | |||
2010-001 | Interest and Dividends Tax, Reporting Compensation Deduction on DP-10 | |||
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2009 TIR Number | Description of Technical Information Release | |||
2009-013 | Interest and Dividends Tax Changes, Affect on Estimated Tax Payments | |||
2009-012 | New Interest Rates Set | |||
2009-011 | Meals and Rooms (Rentals) Tax on Seasonal Rental of Property | |||
2009-010 | Reducing Appropriations to Offset State Revenue Reductions | |||
2009-009 | ARRA Special Meetings | |||
2009-008 | Distributions from Limited Liability Companies, Partnerships and Associations Subject to Interest and Dividends Tax | |||
2009-007 | Meals and Rooms (Rentals) Tax Tax Law Changes | |||
2009-006 | Tobacco Tax Increase | |||
2009-005 | Meals and Rooms (Rentals) Tax Operator's License Renewal | |||
2009-004 | American Recovery and Reinvestment Act of 2009 (ARRA) | |||
2009-003 | Meals and Rooms (Rentals) Tax Compliance Program | |||
2009-002 | Requests for Statements of Good Standing | |||
2009-001 | Coos County Job Creation Tax Credit | |||
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2008 TIR Number | Description of Technical Information Release | |||
2008-012 | Liquor Commission Responsible For Issuance of Retail Tobacco Licenses After December 31, 2008 | |||
2008-011 | Storm Damage Clean Up | |||
2008-010 | Tobacco Tax Rate Change on Hold Pending Commissioner's Certification | |||
2008-009 | Collection of Tobacco Tax Increase at Retail and Wholesale Level | |||
2008-008 | Sales of Personal Versus Business Asset For Business Profits Tax Purposes | |||
2008-007 | New Interest Rates Set | |||
2008-006 | Update on Communication Services Tax and the Internet Tax Freedom Act, as Amended | |||
2008-005 | Tornado Damage Cleanup | |||
2008-004 | Collection of Tobacco Tax on Little Cigars at Wholesale Level | |||
2008-003 | Low & Moderate Income Homeowners' Property Tax Relief | |||
2008-002 | Revised Guidelines for Hotel Operators Using On-Line Booking Companies | |||
2008-001 | Issues to Keep in Mind During Tax Time | |||
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2007 TIR Number | Description of Technical Information Release | |||
2007-008 | Guidelines for Hotel Operators Using On-Line Booking Companies | |||
2007-007 | Research & Development Credit | |||
2007-006 | Interest rates | |||
2007-005 | M&R Tax Guidelines for Grocery Stores | |||
2007-004 | Legislative Update | |||
2007-003 | Communications Services Tax | |||
2007-002 | Tobacco Tax Rate Increase | |||
2007-001 | View Factor Adjustments | |||
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2006 TIR Number | Description of Technical Information Release | |||
2006-006 | 2007 Interest Rates | |||
2006-005 | Emergency Expenditure of Funds for Disasters | |||
2006-004 | New Requirements Regarding Real Property Revaluations in the State New Hampshire | |||
2006-003 | Low & Moderate Income Homeowner's Property Tax Relief | |||
2006-002 | Filing Due Dates | |||
2006-001 | Communication Services Tax | |||
2005 TIR Number | Description of Technical Information Release | |||
2005-005 | Real Estate Transfer Tax Amnesty | |||
2005-004 | Superior Court Ruling on Constitutionality of 2002 State Property Tax | |||
2005-003 | Changes to Net Operating Loss Deduction | |||
2005-002 | 2006 Interest Rates | |||
2005-001 | 2005 Legislative Changes | |||
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2004 TIR Number | Description of Technical Information Release | |||
2004-007 | Changes to Procedures Regarding Property Tax Relief Claims | |||
2004-006 | 2005 Interest Rates | |||
2004-005 | Communications Services Tax | |||
2004-004 | House Bill 426 | |||
2004-003 | School Appropriations | |||
2004-002 | Qualified Investment Companies (QIC) | |||
2004-001 | Budget Definition | |||
2003 TIR Number | Description of Technical Information Release | |||
2003-002 | Interest & Dividends Tax Class Action | |||
2003-001 | 2004 Interest Rates | |||
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2002 TIR Number | Description of Technical Information Release | |||
2002-001 | Reserved | |||
2002-002 | 2001 New Hampshire Business Tax Filings and IRS Depreciation & Section 179 Special Bonus Expenses | |||
2002-003 | House Bill 212 and State Education Property Tax Hardship Relief (Superceded by RSA 198:56, effective July 1, 2002) | |||
2002-004 | Mandatory Gratuities & Package Deal Offerings | |||
2002-005 | Excavation Tax; Excavation Area | |||
2002-006 | RSA 249 Contract Approval for Assessing Contracts | |||
2002-007 | 2002 Statutory Changes | |||
2002-008 | Sourcing of Calls for Mobile Telecommunications Services | |||
2002-009 | Changes to Net Operating Loss Deduction | |||
2002-010 | Meals and Rooms (Rentals) Operator's Tax Responsibilities | |||
2002-011 | 2003 Interest Rates | |||
2002-012 | Low and Moderate Income Homeowners Property Tax Relief | |||
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2001 TIR Number | Description of Technical Information Release | |||
2001-001 | "Grey Market" Tobacco Products | |||
2001-002 | 2-D Bar Coding for Interest & Dividends Tax | |||
2001-003 | Land Use Change Tax | |||
2001-004 | Thomas Tool Services, Inc. v. Town of Croydon | |||
2001-005 | Current Use: Forest Land Assessment Ranges (No longer applicable) | |||
2001-006 | Electricity Consumption Tax | |||
2001-007 | Meals and Rooms (Rentals) Tax | |||
2001-008 | Communication Services Tax Rate Increase | |||
2001-009 | NH Tax Changes Enacted Under RSA 158, Laws of 2001 | |||
2001-010 | 2002 Interest Rates | |||
2001-011 | Certification Process (No longer applicable) | |||
2001-012 | Current Use Forest Land Ranges | |||
2001-013 | Certification of Property Tax Assessments | |||
2001-014 | Tax Amnesty Program | |||
2001-015 | Supreme Court Ruling | |||
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2000 TIR Number | Description of Technical Information Release | |||
2000-002 | Questions Regarding SB2 | |||
2000-003 | Change in Business Profits Tax Apportionment Factor | |||
2000-004 | Current Use Land Under the "Forest Land With Documented Stewardship" Category | |||
2000-005 | Eligibility for State Education Property Tax Relief (Superceded by RSA 158 of the Laws of 2001, effective July 1, 2002) | |||
2000-006 | 2001 Interest Rates | |||
2000-007 | Supreme Court Ruling on Statutory Alternative Lien Procedure | |||
1999 TIR Number | Description of Technical Information Release | |||
1999-001 | Statutory Certification and Annual Reporting for Qualified Investment Capital Companies | |||
1999-002 | Collection of Tobacco Tax Increase at Retail and Wholesale Level | |||
1999-003 | Update to Collection of Tobacco Tax Increase at Retail and Wholesale Level | |||
1999-004 | Notice to Municipalities on School Funding | |||
1999-005 | Notice to Municipalities on House Bill 117 | |||
1999-006 | RSA 17 of the Laws of 1999 | |||
1999-007 | Meals and Rooms (Rentals) Tax | |||
1999-008 | Utility Property Tax | |||
1999-009 | 2000 Interest Rates | |||
1999-010 | Utility Property Tax Assessment | |||
1999-011 | State Education Property Tax Unconstitutional | |||
1999-012 | Education Property Tax Hardship Relief (Superceded by RSA 198:56, effective July 1, 2002) | |||
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1998 TIR Number | Description of Technical Information Release | |||
1998-001 | Filing of Inventory for Legacy & Succession | |||
1998-002 | Meals and Rooms (Rentals) Returns Filing by Telefile | |||
1998-003 | Redesign of Real Estate (Note: RSA 78-B:10-a is now RSA 74:18) | |||
1998-004 | Statutory Changes from 1998 Legislative Session | |||
1998-005 | 1999 Interest Rates | |||
1997 TIR Number | Description of Technical Information Release | |||
1997-001 | Collection of Tobacco Tax Increase at Retail and Wholesale Level (See also TIR 1997-002) | |||
1997-002 | Update to TIR 1997-001 | |||
1997-003 | Coin-Operated Telephone Service & Computation of Tax | |||
1997-004 | Distribution of Kindergarten & Catastrophic Aid for Fiscal Year 1997 | |||
1997-005 | Summary of 1997 Legislative Session | |||
1997-006 | Taxation of Sand, Gravel & Other Similar Materials (Repealed in Part and Superceded by TIR 2002-005) | |||
1997-007 | 1998 Interest Rates | |||
1997-008 | Tax Amnesty Program (Expired and Repealed as of February 15, 1998) |
Portable Document Format (.pdf). Visit nh.gov for a list of free .pdf readers for a variety of operating systems.
New Hampshire Department of Revenue Administration
Governor Hugh Gallen State Office Park
109 Pleasant Street (Medical & Surgical Building), Concord NH
(603) 230-5000 |
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