RSA 77-A:2 · Imposition of Tax

Source history

• 1970, 5:1
• 1971, 515:14
• 1977, 593:1
• 1993, 350:8, 9
• 1999, 17:19
• 2001, 158:19, eff. July 1, 2001
• 2015, 274:23, eff. Jan. 1, 2016
• 2017, 156:213, eff. Jan. 1, 2019
• 2019, 346:200, eff. July 1, 2019
• 2021, 91:110, eff. June 25, 2021
• 2022, 189:1, eff. June 17, 2022

Related materials

Bill relationships

• 2026 HB1433 reference · effective 2026-07-01

  f new programs or services. II. A business may claim a credit equal to 50 percent of its total claimed expenditures in (a) and (b) against its business profits taxes due under RSA 77-A, against its business enterprise taxes due under RSA 77-E, or apportioned against each, provided the total credits granted shall not exceed 50 percent of the businesses' total claimed expenditures under paragraph I(a)

• 2026 HB1433-FN reference · effective 2026-07-01

  f new programs or services. II. A business may claim a credit equal to 50 percent of its total claimed expenditures in (a) and (b) against its business profits taxes due under RSA 77-A, against its business enterprise taxes due under RSA 77-E, or apportioned against each, provided the total credits granted shall not exceed 50 percent of the businesses' total claimed expenditures under paragraph I(a)

• 2026 HB1546 amend · effective 2027-01-01

  General Court convened: 1 The State and Its Government; State Treasurer; Application of Receipts. Amend RSA 6:12, I(b)(65) to read as follows: (65) Money received under [RSA 77-A,] RSA 77-E, RSA 78, RSA 78-A, RSA 78-B, RSA 83-F, RSA 284:44 and RSA 284:47, and from the sweepstakes fund, which shall be credited to the education trust fund under RSA 198:39. 2 The State and Its Government; State T

• 2026 HB1546-FN amend · effective 2027-01-01

  General Court convened: 1 The State and Its Government; State Treasurer; Application of Receipts. Amend RSA 6:12, I(b)(65) to read as follows: (65) Money received under [RSA 77-A,] RSA 77-E, RSA 78, RSA 78-A, RSA 78-B, RSA 83-F, RSA 284:44 and RSA 284:47, and from the sweepstakes fund, which shall be credited to the education trust fund under RSA 198:39. 2 The State and Its Government; State T

• 2026 HB1629 amend · effective 2027-07-01

  n General Court convened: 1 The State and Its Government; State Treasurer; Application of Receipts. Amend RSA 6:12, I(b)(65) to read as follows: (65) Money received under RSA 77-A, [RSA 77-E,] RSA 78, RSA 78-A, RSA 78-B, RSA 83-F, RSA 284:44 and RSA 284:47, and from the sweepstakes fund, which shall be credited to the education trust fund under RSA 198:39. 2 The State and Its Government; Stat

• 2026 HB1629-FN amend · effective 2027-07-01

  n General Court convened: 1 The State and Its Government; State Treasurer; Application of Receipts. Amend RSA 6:12, I(b)(65) to read as follows: (65) Money received under RSA 77-A, [RSA 77-E,] RSA 78, RSA 78-A, RSA 78-B, RSA 83-F, RSA 284:44 and RSA 284:47, and from the sweepstakes fund, which shall be credited to the education trust fund under RSA 198:39. 2 The State and Its Government; Stat

• 2026 HB1708 repeal · effective 2027-07-01

  26, a tax is imposed at the rate of [7.5] 8.5 percent upon the taxable business profits of every business organization. 4 Taxation; Business Profits Tax; Distribution of Funds. RSA 77-A:20-a, I is repealed and reenacted to read as follows: I. The commissioner shall determine 40 percent of the revenue produced by the tax imposed by RSA 77-A:2 for each fiscal year and shall certify such amounts to the state

• 2026 HB1708 amend · effective 2027-07-01

  , but shall not affect a municipality's requirements for inventory of property and assessment of taxes as of April 1: 3 Taxation; Business Profits Tax; Imposition of Tax. Amend RSA 77-A:2, III to read as follows: III. For all taxable periods ending on or after December 31, [2023] 2026, a tax is imposed at the rate of [7.5] 8.5 percent upon the taxable business profits of every business organization.

• 2026 HB1708-FN amend · effective 2027-07-01

  , but shall not affect a municipality's requirements for inventory of property and assessment of taxes as of April 1: 3 Taxation; Business Profits Tax; Imposition of Tax. Amend RSA 77-A:2, III to read as follows: III. For all taxable periods ending on or after December 31, [2023] 2026, a tax is imposed at the rate of [7.5] 8.5 percent upon the taxable business profits of every business organization.

• 2026 HB1708-FN repeal · effective 2027-07-01

  26, a tax is imposed at the rate of [7.5] 8.5 percent upon the taxable business profits of every business organization. 4 Taxation; Business Profits Tax; Distribution of Funds. RSA 77-A:20-a, I is repealed and reenacted to read as follows: I. The commissioner shall determine 40 percent of the revenue produced by the tax imposed by RSA 77-A:2 for each fiscal year and shall certify such amounts to the state

• 2026 HB417 reference · effective 2025-07-01

  as follows: (1) Other credits allowed under RSA 77-A, RSA 77-E, RSA 77-G, RSA 78, RSA 78-A, RSA 78-B, RSA 82, [RSA 82-A,] RSA 83-E, RSA 84-A, RSA 84-C, and RSA 400-A against the business profits tax imposed by RSA 77-A; and 7 Persons and Property Liable to Taxation; Property Taxes; Public Utilities; Reference Removed. Amend RSA 72:12 to read as follows: 72:12 Public Utilities. All real estate of railroads and other public ut

• 2026 HB417-FN amend

  nd Penalties; Substantial Understatement Penalty; Reference Removed. Amend RSA 21-J:33-a, I to read as follows: I. If there is a substantial understatement of tax imposed under RSA 77-A, RSA 77-E, RSA 78-A, RSA 78-C, [RSA 82-A,] RSA 83-C, or RSA 84-A for any taxable period, there shall be added to the tax an amount equal to 25 percent of the amount of any underpayment attributable to such understatemen

Opinions and discipline decisions mentioning this RSA

• 2005-668, GENERAL ELECTRIC CO., INC. v. COMMISSIONER, NH DEPARTMENT OF REVENUE Supreme Court opinion · December 5, 2006