Technical Information Releases (TIRs)

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Laws & Rules > Technical Information Releases (TIRs)

A Technical Information Release is designed to provide immediate information of changes in tax laws administered by the Department for the policy positions of the Department as a service to taxpayers and practitioners. A Technical Information Release represents the position of the Department on the limited issues discussed herein 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.)

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2008 TIR Number	Description of Technical Information Release
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	Chapter 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 & 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 Chapter 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 Chapter 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	Chapter 17 of the Laws of 1999
1999-007	Meals and 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 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)

Contact the Department at (603) 271-1302 for TIRs from prior years.

© NH Department of Revenue Administration ~ 45 Chenell Drive ~ Concord, New Hampshire 03301
Phone: 603-271-2191 ~ Fax: 603-271-6121 ~ TDD Access Relay NH: 1-800-735-2964
Municipal Services/Property Appraisal ~ 57 Regional Drive ~ Concord, New Hampshire 03301
Phone: 603-271-2687 or 603-271-3397 ~ Fax: 603-271-1161
Hearings Bureau - 57 Regional Drive, Concord, NH 03301
Phone 603-271-1304 ~ Fax 603-271-7036
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