New Hampshire Statutes

§ 72-A:2 — Boat Fee

New Hampshire § 72-A:2
JurisdictionNew Hampshire
Title VTAXATION
Ch. 72-ABOAT FEE

This text of New Hampshire § 72-A:2 (Boat Fee) 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:2 (2026).

Text

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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Bluebook (online)
New Hampshire § 72-A:2, Counsel Stack Legal Research, https://law.counselstack.com/statute/nh/72-A/72-A%3A2.