Nh pa 34 2025

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The tax is imposed on both the buyer and the seller at the rate of $. 75 per $100 of the price or consideration for the sale, granting, or transfer. What types of transactions are taxable? All contractual transfers are subject to tax unless specifically exempt under RSA 78-B:2.
This tax is calculated based on the enterprise value tax base of a businessthe sum of all compensation, interest, and dividends paid or accrued by the businessor the companys gross receipts. More specifically, businesses must pay the BET if their enterprise value tax base or gross margins exceed $281,000.
New Hampshire, New York, and Rhode Island apply the highest tax rate to sportsbooks at 51 percent.
New Hampshire offers a 7-month extension, which moves the corporation filing deadline to October 15 (for calendar year filers). Partnerships, proprietorships, and fiduciaries that obtain a New Hampshire extension will have until November 15 to file (for calendar year filers).
What is Business Enterprise Tax (BET)? A tax assessed on the enterprise value tax base, which is the sum of all compensation paid or accrued, interest paid or accrued, and dividends paid by the business enterprise, after special adjustments and apportionment.
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Who pays the Business Profits Tax (BPT)? Any business organization, organized for gain or profit carrying on business activity within the State is subject to this tax. However, organizations with $50,000 or less of gross business income from all their activities are not required to file a return.
The tax is imposed on both the buyer and the seller at the rate of $. 75 per $100 of the price or consideration for the sale, granting, or transfer. What types of transactions are taxable?
(b) Form DP-10 shall be filed if the taxpayer has received interest and dividend income exceeding the provisions of RSA 77:18, IV even though there is no tax due because of the additional exemptions provided under RSA 77:5.

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