New Hampshire § 72-A:1 Definitions

New Hampshire Statutes

§ 72-A:1 — Definitions

New Hampshire § 72-A:1

Title VTAXATION

Ch. 72-ABOAT FEE

This text of New Hampshire § 72-A:1 (Definitions) is published on Counsel Stack Legal Research, covering New Hampshire primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.H. Rev. Stat. Ann. § 72-A:1 (2026).

Text

As used in this chapter:

I."Canoe" means a narrow, lightweight boat with its sides meeting in a sharp edge at each end propelled by one or more paddles. A kayak is an Eskimo-type canoe. I-a. "Commercial boat" means a vessel used primarily for commercial purposes which, in the case of vessels used for tidal and coastal waters, is verified by the department of safety by means of a notarized document affirming that the vessel is so used. This documentation shall include, where applicable, the individual's national marine fisheries identification number, federal tax identification number filed with the department of revenue administration, a copy of the New Hampshire saltwater fishing license number, a copy of the New Hampshire commercial lobster license, a copy of the Certificate of Document

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As used in this chapter:
I. "Canoe" means a narrow, lightweight boat with its sides meeting in a sharp edge at each end propelled by one or more paddles. A kayak is an Eskimo-type canoe.
I-a. "Commercial boat" means a vessel used primarily for commercial purposes which, in the case of vessels used for tidal and coastal waters, is verified by the department of safety by means of a notarized document affirming that the vessel is so used. This documentation shall include, where applicable, the individual's national marine fisheries identification number, federal tax identification number filed with the department of revenue administration, a copy of the New Hampshire saltwater fishing license number, a copy of the New Hampshire commercial lobster license, a copy of the Certificate of Documentation from the United States Coast Guard, a statement declaring the commercial use of the vessel, a declaration that the vessel is not used for more than 14 days for noncommercial use, and an acknowledgment that falsification of any information is a violation. For the purposes of this paragraph "primarily for commercial purposes" means that the vessel is not used for more than 14 days of noncommercial use per registration year.
II. "Cruiser" means a power-driven boat intended for cruising with living accommodations, the hull designed with its sides meeting in a sharp edge at the bow and the sides meeting at a flat surface at the stern.
III. "Houseboat" means a barge-like boat fitted for use as a floating dwelling propelled by either inboard or outboard power.
IV. "Inboard runabout" means a small pleasure motorboat equipped with the motor located inside the hull, and may be propelled by a jet drive, transom drive, or through bottom drive.
V. "Outboard" means a motorboat equipped with the motor located on the exterior of the hull, usually mounted on the stern.
VI. "Pontoon boat" means a boat supported by one or more cylindrical floats propelled by either inboard or outboard power.
VII. "Rowboat" means a small boat made to be rowed.
VIII. "Sailboard" means a small boat having a wide, flat hull and a sail by means of which it is propelled, and primarily designed to be sailed by sitting on the deck and not by sitting in a cockpit.
IX. "Sailboat" means a boat having sails as its principal means of propulsion, provided with a cockpit or trampoline where the steersman may sit; it may have auxiliary inboard or outboard power.