It is a 3.60-mile (5.79 km) secondary route that connects the villages of East Wakefield, New Hampshire and West Newfield, Maine.

SR 110 begins at the New Hampshire state line between Newfield, Maine and Wakefield, New Hampshire approximately 0.5 miles (0.8 km) east of NH 153, and runs due east through West Newfield until intersecting and ending at SR 11.

Junction signage for SR 110 is present on NH 153 using Maine-style route shields.

An eastbound reassurance shield for SR 110 is present on the New Hampshire side; however, westbound signage clearly indicates the route's end at the state line.

When it was designated in 1925, SR 110 was much longer than it is today, stretching from Alfred to Limington.