New Hampshire Statutes
§ 77-E:2 — Imposition of Tax
New Hampshire § 77-E:2
This text of New Hampshire § 77-E:2 (Imposition of Tax) 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. § 77-E:2 (2026).
Text
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.
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Legislative History
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.
Nearby Sections
15
§ 77-E:1
Definitions§ 77-E:10
Taxpayer Records§ 77-E:11
Administration§ 77-E:13-a
Employee Leasing Companies§ 77-E:14
Distribution of Funds§ 77-E:2
Imposition of Tax§ 77-E:3
Special Adjustments§ 77-E:3-b
Credit for Research and Development§ 77-E:3-c
Coos County Job Creation Tax Credit§ 77-E:3-d
Education Tax Credit§ 77-E:3-f
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Bluebook (online)
New Hampshire § 77-E:2, Counsel Stack Legal Research, https://law.counselstack.com/statute/nh/77-E/77-E%3A2.