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.
NFQA "Frequently Asked Questions"
NFQA Laws
NFQA Rules
NFQA Forms and Instructions
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 |
TDD Access Relay NH: 1-800-735-2964 |
fax: (603) 230-5945
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