N.H. Rev. Stat. § 77-E:2

Current through Chapter 381 of the 2024 Legislative Session

Section 77-E:2 - Imposition of Tax

I. For all taxable periods ending on or after December 31, 2019, a tax is imposed at the rate of 0.6 percent upon the taxable enterprise value tax base of every business enterprise.

II. For all taxable periods ending on or after December 31, 2022, a tax is imposed at the rate of 0.55 percent upon the taxable enterprise value tax base of every business enterprise.

RSA 77-E:2

Amended by 2021, 91:109, eff. 6/25/2021.

Amended by 2019, 346:202, eff. 7/1/2019.

Amended by 2019, 346:201, eff. 7/1/2019.

Amended by 2018, 11:1, eff. 6/19/2018.

Amended by 2017, 156:216, eff. 1/1/2021 and applicable to taxable periods ending on or after 12/31/2021; later repealed.

Amended by 2017, 156:214, eff. 1/1/2019 and applicable to taxable periods ending on or after 12/31/2019.

Amended by 2015, 274:24, eff. 1/1/2016.

1993, 350:19. 1999, 17:21; 303:1. 2001, 158:21, eff. July 1, 2001. 2015, 274:24, eff. Jan. 1, 2016. 2017, 156:214, eff. Jan. 1, 2019. 2019, 346:201, eff. July 1, 2019. 2021, 91:109, eff. June 25, 2021.