CoverageNew Hampshire
New Hampshire 911 surcharge remittance
We fill DESC 1. You review it, sign it, and send it to New Hampshire Department of Safety.
The state publishes a fillable PDF and this product fills it. What follows is the state’s own form, with the computed figures placed in its own fields.
New Hampshire publishes a fillable PDF, DESC 1, and the product fills it. The blank comes from the division’s own site with thirty-two text fields and nothing else — no checkbox, no dropdown, no signature field — so every value the return asks for except the declaration block is writable. The declaration block is left for the provider, who signs it.
The rate in force now
- Rate
- $1.00 per line per month · Enhanced 911 surcharge
- Effective
- 2025-05-01 → current
- Cite
- RSA 106-H:9, I(a) and I(e); N.H. Admin. Code Saf-C 7007.02
- Form rev.
- rev. 03/2025
- Source
- DESC 1 (rev. 03/2025), captioned “(Effective 05/01/2025)” and printing the rate on its own face
- Retrieved
- Wed, September 9, 2026 · two independent fetches agree
Cadence
“shall remit such surcharge revenue to the bureau on a monthly basis within 30 days of the last day of each month”
The statute states the cadence more loosely — RSA 106-H:9, I(e) says the surcharge is remitted “on a monthly basis, as prescribed by the commissioner” — and the thirty-day rule is that prescription, made by rule.
The form accepts either a calendar month or a fiscal month with its own start and end dates. This product files calendar months.
Due dates
DESC 1 and payment
- To
- New Hampshire Division of Emergency Services and Communications
- Rule
- 30 days after the period ends
- Weekends
- the date shown is not moved for a weekend or holiday
- Applies to
- Monthly
“shall remit such surcharge revenue to the bureau on a monthly basis within 30 days of the last day of each month”
The three-year record-retention clock in Saf-C 7007.09(d) runs from this date, not from the date the report was filed.
Neither the statute nor the rule publishes a weekend or holiday rule, so the engine does not move the date and says so.
Counting rule
Per access line or telephone number, counted separately by service class — wired, wireless and VoIP each get their own column on the report — but billed at one identical per-unit rate. A private branch exchange trunk, a session-initiation-protocol trunk or a centrex line physically located in a local exchange area counts as one unit. The one reduction is the statutory exemption above twenty-five lines per customer billing account, which the form backs out on its own row rather than by changing the rate.
VoIP service lines and channels are a named column on the state’s own report and are assessed at the same per-unit rate as wired and wireless service. New Hampshire publishes no burstable or concurrent-call equivalency rule for VoIP: a VoIP service line, number or channel counts as a unit, in the same way a commercial mobile radio service line does, and shares the same twenty-five-per-billing-account cap.
Per-customer cap
Twenty-five lines, trunks or channels per customer billing account. Anything above that is exempt, and Saf-C 7007.03(a) extends the cap expressly to session-initiation-protocol trunks. The input dimension is therefore lines per customer billing account wherever a customer exceeds twenty-five, not only a statewide total.
“No such surcharge shall be imposed upon more than 25 business telephone exchange lines, including PBX trunks and Centrex lines, or more than 25 commercial mobile radio service exchange lines or VoIP service lines or channels per customer billing account.”
“2. Gross surcharges billed for the month @ $1.00 per access line”
Collection allowance
New Hampshire grants a wired, wireless or VoIP responsible party no collection allowance and no administrative retention. Both research passes read the governing text in full and found none; the whole surcharge collected is remitted. The three percent allowance in the same statute belongs to a seller of prepaid wireless service, which is a different remitter on a different form set.
RSA 106-H:9, I(b)–(e); N.H. Admin. Code Saf-C 7007
Rate history
The engine resolves the window that covers the filing period, never the latest one. A back period therefore prices at the rate that was in force for it.
2025-05-01 → current
$1.00 per line per month · Enhanced 911 surcharge
RSA 106-H:9, I(a) and I(e); N.H. Admin. Code Saf-C 7007.02
https://www.desc.dos.nh.gov/sites/g/files/ehbemt716/files/inline-documents/sonh/surcharge-report-rev032025_0.pdf · retrieved Wed, September 9, 2026
The statute carries no dollar figure at all. The rate is set administratively and published on the form, so this window’s effective date is the date the state printed on the form itself.
Whether that printed date is exactly the date the rate took legal effect, or the date the form revision took effect, is unverified: no Commissioner’s rate-adjustment notice or tariff order was located by either research pass.
The field tool-tips inside this PDF still read “@ $0.57 per access line”. That is a stale template artifact, it is not shown on the printed form, it matches no window here, and it is never a rate source.
New Hampshire’s recorded history begins with this window. The seventy-five-cent figure printed on the prior DESC 1 revision, captioned “Effective 10/01/15”, is not carried as a rate: a third research pass on September 22, 2026 found no independent New Hampshire source dating it or confirming it was in force, so a period before May 1, 2025 is refused rather than priced.
Zero-report rule
Zero report · not on record
New Hampshire states neither that a month with no New Hampshire access lines or nothing collected must still be reported nor that it may be skipped. DESC 1 carries no zero-liability box and no declaration for this class of remitter. The notarized low-volume exemption certificate that does exist belongs to prepaid wireless sellers, a different remitter class, and no counterpart may be composed for this one.
Searched: RSA 106-H in full, N.H. Admin. Code Saf-C 7007 in full, and the face of DESC 1 including its instructions. Both research passes reached the same absence.
Record retention
Every record behind a DESC 1, held for three years from the report’s own due date. The rule adds that the records are kept in English, are open to inspection by the Department of Revenue Administration during business hours, and are furnished to that department in hard copy or in a form it can read on request.
“All records, books, papers and documents shall be retained by the local exchange telecommunication service provider or other telecommunication service provider for a period of 3 years from the due date of the report.”
Registration
Registration · not on record
New Hampshire publishes no registration form or portal for a wired, wireless or VoIP responsible party, as distinct from the prepaid wireless seller track, which has one. What the sources show is that DESC 1 asks for the filer’s Communications Services Tax number and federal identification number, and that RSA 106-H:9, III(b)(3) points at the Department of Revenue Administration’s administration of that tax to assist the bureau — which makes Communications Services Tax registration the likely practical on-ramp. Both research passes labeled that an inference rather than a published step. A provider would contact the Bureau of Administration directly.
Searched: RSA 106-H, N.H. Admin. Code Saf-C 7007 including the prepaid seller registration rule, the division’s own laws-rules-and-surcharges page, and the form. Both research passes reached the same absence.
The state’s own form
- Form
- DESC 1
- Title
- Responsible Party (RP) Surcharge Report
- Revision
- rev. 03/2025
The completed report is mailed to the division at 33 Hazen Drive, Concord, with a check payable to “New Hampshire Division of Emergency Services and Communications”. No electronic filing channel for this report was located.
Remit to
- Agency
- New Hampshire Department of Safety
- Division
- Division of Emergency Services and Communications, Bureau of Emergency Communications
- Payee
- New Hampshire Division of Emergency Services and Communications
- Address
- 33 Hazen Drive, Concord, New Hampshire 03305
- Contact
- 603-271-6911 · desc.administration@dos.nh.gov · fax 603-271-6609
- Rate set by
- The Commissioner of Safety, on the recommendation of the E911 Commission under RSA 106-H:9, I(e) and N.H. Admin. Code Saf-C 7007.02; the resulting figure is filed in tariffs with the Public Utilities Commission and printed on the next revision of the form
Out of scope
What this page does not cover.
The prepaid wireless surcharge and its DESC 2, DESC 3 and DESC 4 forms
It is collected at the retail point of sale by the seller, carries a three percent seller allowance and a notarized low-volume exemption certificate, and is filed on its own form set. A different remitter from the interconnected-VoIP provider this record covers.
The wired and wireless columns of DESC 1
The same report has columns for wired and wireless service. This product counts interconnected VoIP, so it fills the VoIP column and leaves the other two for the provider, who knows what it carries in those classes.
The reseller pass-through attestation
Where a provider collects the surcharge from or on behalf of a reseller and remits centrally, Saf-C 7007.06(b)(4)–(5) requires an attestation on the report identifying the underlying carrier. That is the provider’s own sworn act; the requirement is surfaced and the wording is never composed here.
Everything else this record does not know
Rate history · not on record
No rate before May 1, 2025 is carried. The prior DESC 1 revision prints seventy-five cents under the caption “Effective 10/01/15”, but that form is the only source for the figure and its date: one research pass read it, the other gapped it, and a third pass on September 22, 2026 found no independent source for either. A rate resting on one document is not priced, so the window was cut and a New Hampshire period before May 1, 2025 is refused.
Searched: RSA 106-H and its amendment history, including 2015 HB 2 and the session laws amending RSA 106-H:9; N.H. Admin. Code Saf-C 7007 and its rulemaking in the New Hampshire Register; Public Utilities Commission E911 rules, tariffs and orders; searches of New Hampshire government sites for the surcharge amount; the division’s form inventory; and archived captures of the division’s own file paths.
Form download · not on record
The division’s whole domain refuses automated retrieval: every path, including this form, answers a browser-identifying request with HTTP 403, and both research passes reached these documents through the Wayback Machine. This copy of the blank was retrieved live by a client that does not claim to be a browser, which the host does answer. A drift check pointed at this URL needs that same handling or an archive fallback, or it will report a failure that is not one.
Searched: The division’s file host, on two separate dates and two egress paths, through both a browser-identifying command-line client and a page-fetching tool.
Sources
Every fact above traces to one of these, retrieved Wed, August 12, 2026.
The record was reached by two independent research passes that agreed. Each source below opens at the address it was read from, with the date it was read.
New Hampshire General Court — RSA ch. 106-H (Enhanced 911 System)
The surcharge and billing duty, the twenty-five-line-per-account cap, the monthly remittance duty, the absence of any dollar figure in the statute, and the absence of a collection allowance.
Retrieved Thu, August 13, 2026
New Hampshire — N.H. Admin. Code Saf-C 7000, part 7007
The rate-setting process, the unit-counting rule, the thirty-day deadline, the report’s required contents, and the three-year retention rule.
Retrieved Thu, August 13, 2026
Division of Emergency Services and Communications — DESC 1 (rev. 03/2025)
The one-dollar rate on its face, the effective-date caption, the three service-class columns, the exemption and prior-period-credit rows, the payee, and the mailing address.
Retrieved Wed, September 9, 2026
Division of Emergency Services and Communications — DESC 1, the revision effective 10/01/15
That a prior revision captioned “Effective 10/01/15” printed a seventy-five-cent rate. Kept as the record of what the state published; it is not a rate source here, because no independent document confirms the figure or its date.
Retrieved Wed, September 9, 2026
- RSA 106-H:9
- The surcharge, the billing duty, the monthly remittance duty and the twenty-five-line-per-account cap — the statute carries no dollar figure
- RSA 106-H:9-a
- The late-payment penalty for amounts more than ninety days in arrears
- N.H. Admin. Code Saf-C 7007.02
- How the rate is calculated and recommended to the Commissioner
- N.H. Admin. Code Saf-C 7007.03
- The exemption above twenty-five lines per customer billing account and the unit-counting rule for trunks and centrex lines
- N.H. Admin. Code Saf-C 7007.04(a)
- The thirty-day monthly remittance deadline
- N.H. Admin. Code Saf-C 7007.06
- What the report must contain, including the reseller pass-through attestation
- N.H. Admin. Code Saf-C 7007.09
- The three-year retention duty and the form the records are kept and produced in
- RSA 82-A:11-a
- The Department of Revenue Administration’s audit authority, printed on the face of the form
Notes carried on this record
DESC 1 is a single-purpose report. No 988, telecommunications relay or poison-control line appears on it — both research passes checked.
The prior-period credit on line 4 is a first-class field on the state’s own form, not a derived value, which is why this record asks for it rather than computing one.
The report requires no notarized signature; the prepaid wireless exemption certificate, which is a different form for a different remitter, does.
Audit exposure runs through the Department of Revenue Administration rather than through the division, and the form says so on its face.