The MET is a tax upon the "net patient services revenue" of certain hospitals for each hospital's fiscal year ending during the calendar year in which the taxable period begins. For the taxable period ending June 30, 2015 the tax rate was 5.5%. For the taxable period ending June 30, 2016, the tax rate is reduced to 5.45% and for the taxable period ending June 30, 2017, the tax rate is reduced to 5.4%.
The tax is paid by general hospitals required to be licensed under RSA 151 that provide inpatient and outpatient hospital services, but not including government facilities.
The tax period for MET is a 12-month period beginning July 1 and ending June 30. Each hospital is required to pay 100% of its MET due and payable for the taxable period no later than the fifteenth day April.
Every hospital shall on or before the fifteenth day of April in the taxable period make a return to the Department of Revenue Administration.
Questions regarding the filing of completed returns or ACH forms may be directed to the Department of Revenue Administration's MET Administrator at (603) 230-5012.
Questions regarding the MET may be directed to the Department's Audit Division at (603) 230-5030.
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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