New Hampshire § 72-A:3 Amount of Fee

New Hampshire Statutes

§ 72-A:3 — Amount of Fee

New Hampshire § 72-A:3

Title VTAXATION

Ch. 72-ABOAT FEE

This text of New Hampshire § 72-A:3 (Amount of 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:3 (2026).

Text

I. The boat fee shall be as indicated in the following chart: Age of Boat Length in feet Motor New 1 yr old 2 yr old 3 yr old 4 yr old or older

(a)Cruisers Up to 24 Single $ 112.80 $ 75.20 $ 56.40 $ 37.60 $ 18.80 Up to 24 Twin $ 139.20 $ 92.80 $ 69.60 $ 46.40 $ 23.20 24.1-28 Single $ 154.08 $ 102.72 $ 77.40 $ 51.36 $ 25.68 24.1-28 Twin $ 235.20 $ 156.80 $ 117.60 $ 78.40 $ 39.20 28.1-32 Single $ 265.44 $ 176.96 $ 132.72 $ 88.48 $ 44.24 28.1-32 Twin $ 336.48 $ 224.32 $ 168.24 $ 112.16 $ 56.08 32.1-36 Twin $ 471.36 $ 314.25 $ 235.68 $ 157.12 $ 78.56 36.1-40 Twin $ 617.76 $ 411.84 $ 308.88 $ 205.92 $ 102.96 40.1-44 Gas $ 783.84 $ 522.56 $ 391.92 $ 261.28 $ 130.64 40.1-44 Diesel $ 971.52 $ 647.68 $ 485.76 $ 323.84 $ 161.92 44.1-48 Gas $ 1047.36 $ 698.24 $ 523.68 $ 349.12 $ 174.56 44.1-48 Diese

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I. The boat fee shall be as indicated in the following chart:
Age of Boat
Length in feet
Motor
New
1 yr old
2 yr old
3 yr old
4 yr old or older
(a) Cruisers
Up to 24
Single
$ 112.80
$ 75.20
$ 56.40
$ 37.60
$ 18.80
Up to 24
Twin
$ 139.20
$ 92.80
$ 69.60
$ 46.40
$ 23.20
24.1-28
Single
$ 154.08
$ 102.72
$ 77.40
$ 51.36
$ 25.68
24.1-28
Twin
$ 235.20
$ 156.80
$ 117.60
$ 78.40
$ 39.20
28.1-32
Single
$ 265.44
$ 176.96
$ 132.72
$ 88.48
$ 44.24
28.1-32
Twin
$ 336.48
$ 224.32
$ 168.24
$ 112.16
$ 56.08
32.1-36
Twin
$ 471.36
$ 314.25
$ 235.68
$ 157.12
$ 78.56
36.1-40
Twin
$ 617.76
$ 411.84
$ 308.88
$ 205.92
$ 102.96
40.1-44
Gas
$ 783.84
$ 522.56
$ 391.92
$ 261.28
$ 130.64
40.1-44
Diesel
$ 971.52
$ 647.68
$ 485.76
$ 323.84
$ 161.92
44.1-48
Gas
$ 1047.36
$ 698.24
$ 523.68
$ 349.12
$ 174.56
44.1-48
Diesel
$ 1324.32
$ 882.88
$ 662.16
$ 441.44
$ 220.72
48.1-52
Diesel
$ 1543.20
$ 1028.80
$ 771.60
$ 514.40
$ 257.20
52.1 or over
Diesel
$ 1761.40
$ 1174.40
$ 880.80
$ 587.20
$ 293.60
(b) Inboard Runabouts
10-17
$ 49.44
$ 32.96
$ 24.72
$ 16.48
$ 10.00
17.1-20
$ 75.84
$ 50.56
$ 37.92
$ 25.28
$ 12.64
20.1-24
$ 119.04
$ 79.36
$ 59.52
$ 39.68
$ 19.84
24.1-28
$ 188.64
$ 125.76
$ 94.32
$ 62.88
$ 31.44
28.1-32
$ 320.16
$ 213.44
$ 160.08
$ 106.72
$ 53.56
32.1-36
$ 526.08
$ 350.72
$ 263.04
$ 175.36
$ 87.68
36.1-40
$ 610.56
$ 407.04
$ 305.28
$ 203.52
$ 101.76
40.1 or over
$ 701.28
$ 467.52
$ 350.64
$ 233.76
$ 116.88
(c) Outboard with Motor
10-12
Up to 10 HP
$ 10.00
$ 10.00
$ 10.00
$ 10.00
$ 10.00
10-12
10.1-20 HP
$ 10.80
$ 10.00
$ 10.00
$ 10.00
$ 10.00
10-12
20.1 or over
$ 18.48
$ 12.32
$ 10.00
$ 10.00
$ 10.00
12.1-16
Up to 10 HP
$ 10.56
$ 10.00
$ 10.00
$ 10.00
$ 10.00
12.1-16
10.1-50 HP
$ 19.44
$ 12.96
$ 10.00
$ 10.00
$ 10.00
12.1-16
50.1 or over
$ 45.36
$ 30.24
$ 22.68
$ 15.12
$ 10.00
16.1-18
Up to 10 HP
$ 14.88
$ 10.00
$ 10.00
$ 10.00
$ 10.00
16.1-18
10.1-50 HP
$ 23.76
$ 15.84
$ 11.88
$ 10.00
$ 10.00
16.1-18
50.1-100 HP
$ 34.08
$ 22.72
$ 17.04
$ 11.36
$ 10.00
16.1-18
100.1 or over
$ 60.00
$ 40.00
$ 30.00
$ 20.00
$ 10.00
18.1-22
Up to 100 HP
$ 78.24
$ 52.16
$ 39.12
$ 26.08
$ 13.04
18.1-22
100.1-175
$ 88.80
$ 59.20
$ 44.40
$ 29.60
$ 14.80
18.1-22
175.1 or over
$ 107.76
$ 71.84
$ 53.88
$ 35.92
$ 17.96
22.1-26
Up to 175 HP
$ 128.64
$ 85.76
$ 64.32
$ 42.88
$ 21.44
22.1-26
175.1-300
$ 147.84
$ 98.56
$ 73.92
$ 49.28
$ 24.64
22.1-26
300.1 or over
$ 182.40
$ 121.60
$ 91.20
$ 60.80
$ 30.40
26.1-30
Up to 175 HP
$ 165.60
$ 110.40
$ 82.80
$ 55.20
$ 27.60
26.1-30
175.1-300
$ 182.40
$ 121.60
$ 91.20
$ 60.80
$ 30.40
26.1-30
300.1 or over
$ 202.56
$ 135.04
$ 101.28
$ 67.52
$ 33.76
30.1-over
Up to 300
$ 221.76
$ 147.84
$ 110.88
$ 73.92
$ 36.96
30.1-over
300.1-500
$ 262.08
$ 174.72
$ 131.04
$ 87.36
$ 43.68
30.1-over
500.1 or over
$ 344.10
$ 229.40
$ 172.05
$ 114.70
$ 57.35
(d) Pontoon and Houseboats
10-18
O/B
$ 32.63
$ 21.75
$ 16.31
$ 10.88
$ 10.00
10-18
I/B or I/O
$ 68.26
$ 45.50
$ 34.13
$ 22.75
$ 11.38
18.1-22
O/B
$ 44.64
$ 29.76
$ 22.32
$ 14.88
$ 10.00
18.1-22
I/B or I/O
$ 78.72
$ 52.48
$ 39.36
$ 26.24
$ 13.12
22.1-26
O/B
$ 49.20
$ 32.80
$ 24.60
$ 16.40
$ 10.00
22.1-26
I/B or I/O
$ 81.60
$ 54.40
$ 40.80
$ 27.20
$ 13.60
26.1-30
O/B
$ 72.72
$ 48.40
$ 36.36
$ 24.24
$ 12.12
26.1-30
I/B or I/O
$ 86.40
$ 57.60
$ 43.20
$ 28.80
$ 14.40
30.1 or over
O/B
$ 98.16
$ 65.44
$ 49.08
$ 32.72
$ 16.36
30.1-36
I/O
$ 125.76
$ 83.84
$ 62.88
$ 41.92
$ 20.96
36.1-40
I/O
$ 257.52
$ 171.76
$ 128.76
$ 85.84
$ 42.92
40.1-46
I/O
$ 468.72
$ 312.48
$ 234.36
$ 156.24
$ 78.12
46.1-50
I/O
$ 628.56
$ 419.04
$ 314.28
$ 209.52
$ 104.76
50.1 or over
I/O
$ 724.32
$ 482.88
$ 362.16
$ 241.44
$ 120.72
(e) Sailboats
20.1-24
O/B Aux or none
$ 62.88
$ 41.92
$ 31.44
$ 29.96
$ 10.48
24.1-28
O/B Aux or none
$ 127.68
$ 85.12
$ 63.84
$ 42.56
$ 21.28
24.1-28
I/B Aux
$ 138.72
$ 92.48
$ 69.36
$ 46.24
$ 23.12
28.1-32
O/B Aux or none
$ 222.24
$ 148.16
$ 111.12
$ 74.08
$ 37.04
32.1-36
I/B Aux
$ 273.12
$ 182.08
$ 136.56
$ 91.04
$ 45.52
36.1-40
I/B Aux
$ 411.36
$ 274.24
$ 205.68
$ 137.12
$ 68.56
40.1-44
I/B Aux
$ 568.56
$ 379.04
$ 284.28
$ 189.52
$ 94.76
44.1-48
I/B Aux
$ 630.00
$ 420.00
$ 315.00
$ 210.00
$ 105.00
48.1-or over
I/B Aux
$ 783.84
$ 522.56
$ 391.92
$ 261.28
$ 130.64
II. The minimum boat fee shall be $10.
III. The model year shall be the base year in determining the age of a boat pursuant to this section.
IV. Where reference is made in this section to horsepower (HP), it shall be considered to be shaft horsepower.
V. The designation I/B shall stand for inboard motor, O/B for outboard motor and I/O for inboard/outboard motor as used in this section.