Technical Information Releases (TIRs)

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
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
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
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
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
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
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
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
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
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
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
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
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
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
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)
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)