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Nursing Facility Quality Assessment

The Nursing Facility Quality Assessment ("NFQA") was enacted in 2004. The tax is assessed on "net patient services revenue" at a rate of 5.5%. Nursing facilities pay the NFQA quarterly. The assessment period is the 3-month period beginning July 1, October 1, January 1, and April 1, of each year.


Related Links

NFQA "Frequently Asked Questions"
NFQA Rules
NFQA Forms and Instructions

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New Hampshire Department of Revenue Administration
Governor Hugh Gallen State Office Park
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