New Hampshire Statutes

§ 72-A:2 — Boat Fee

New Hampshire·Title V TAXATION·Ch. 72-A BOAT FEE

A boat fee is hereby imposed on all boats, except boats in the following exempt categories:

I.All boats under 10 feet in length, including ski craft as defined in RSA 270:73, V, under 10 feet in length.
II.Canoes, kayaks, rowboats, sailboats under 20 feet in length, sailboards and sailing canoes.
III.Commercial boats.
IV.Boats that are exempt pursuant to RSA 270-E:4.

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Legislative History

1978, 12:1. 1979, 484:1. 1981, 323:1. 1988, 198:8. 1990, 229:3, eff. Jan. 1, 1991.

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