New Hampshire § 78-F:1 Purpose;  Declaration

New Hampshire Statutes

§ 78-F:1 — Purpose; Declaration

New Hampshire·Title V TAXATION·Ch. 78-F POSITION ON OUT-OF-STATE TAXATION OF REMOTE WORKER INCOME

In order to promote the health of its economy and the welfare of its citizens, by preserving an environment in which labor is not unduly penalized, it is declared to be the sovereign interest of the state of New Hampshire that the income from employer-employee relationship such as wage income, salary income, or other employee compensation earned or received by residents of the state of New Hampshire for services entirely performed within the state of New Hampshire shall not be subject to personal income taxation in any other state.

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In order to promote the health of its economy and the welfare of its citizens, by preserving an environment in which labor is not unduly penalized, it is declared to be the sovereign interest of the state of New Hampshire that the income from employer-employee relationship such as wage income, salary income, or other employee compensation earned or received by residents of the state of New Hampshire for services entirely performed within the state of New Hampshire shall not be subject to personal income taxation in any other state.

New Hampshire § 78-F:1 (Purpose; Declaration) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Legislative History

2022, 185:1, eff. June 17, 2022.

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