2009 New Hampshire Statutes
TITLE V — TAXATION (Includes Chapters 71 - 90)
CHAPTER 72-A — BOAT FEE
Section 72-A:3 Amount of Fee.

    I. The boat fee shall be as indicated in the following chart:

Age of Boat Length in Motor New 1yr old 2yr old 3yr old 4yr old or feet 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 Diesel $ 1761.40 $ 1174.40 $ 880.80 $ 587.20 $ 293.60 over (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 $ 701.28 $ 467.52 $ 350.64 $ 233.76 $ 116.88 over (c) Outboard with Motor 10-12 Up to 10HP $ 10.00 $ 10.00 $ 10.00 $ 10.00 $ 10.00 10-12 10.1-20HP $ 10.80 $ 10.00 $ 10.00 $ 10.00 $ 10.00 10-12 20.1 or $ 18.48 $ 12.32 $ 10.00 $ 10.00 $ 10.00 over 12.1-16 Up to 10HP $ 10.56 $ 10.00 $ 10.00 $ 10.00 $ 10.00 12.1-16 10.1-50HP $ 19.44 $ 12.96 $ 10.00 $ 10.00 $ 10.00 12.1-16 50.1 or $ 45.36 $ 30.24 $ 22.68 $ 15.12 $ 10.00 over 16.1-18 Up to 10HP $ 14.88 $ 10.00 $ 10.00 $ 10.00 $ 10.00 16.1-18 10.1-50HP $ 23.76 $ 15.84 $ 11.88 $ 10.00 $ 10.00 16.1-18 50.1-100HP $ 34.08 $ 22.72 $ 17.04 $ 11.36 $ 10.00 16.1-18 100.1 or $ 60.00 $ 40.00 $ 30.00 $ 20.00 $ 10.00 over 18.1-22 Up to $ 78.24 $ 52.16 $ 39.12 $ 26.08 $ 13.04 100HP 18.1-22 100.1-175 $ 88.80 $ 59.20 $ 44.40 $ 29.60 $ 14.80 18.1-22 175.1 or $ 107.76 $ 71.84 $ 53.88 $ 35.92 $ 17.96 over 22.1-26 Up to $ 128.64 $ 85.76 $ 64.32 $ 42.88 $ 21.44 175HP 22.1-26 175.1-300 $ 147.84 $ 98.56 $ 73.92 $ 49.28 $ 24.64 22.1-26 300.1 or $ 182.40 $ 121.60 $ 91.20 $ 60.80 $ 30.40 over 26.1-30 Up to $ 165.60 $ 110.40 $ 82.80 $ 55.20 $ 27.60 175HP 26.1-30 175.1-300 $ 182.40 $ 121.60 $ 91.20 $ 60.80 $ 30.40 26.1-30 300.1 or $ 202.56 $ 135.04 $ 101.28 $ 67.52 $ 33.76 over 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 $ 344.10 $ 229.40 $ 172.05 $ 114.70 $ 57.35 over (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 O/B $ 98.16 $ 65.44 $ 49.08 $ 32.72 $ 16.36 over 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 I/O $ 724.32 $ 482.88 $ 362.16 $ 241.44 $ 120.72 over (e) Sailboats 20.1-24 O/B Aux or $ 62.88 $ 41.92 $ 31.44 $ 29.96 $ 10.48 none 24.1-28 O/B Aux or $ 127.68 $ 85.12 $ 63.84 $ 42.56 $ 21.28 none 24.1-28 I/B Aux $ 138.72 $ 92.48 $ 69.36 $ 46.24 $ 23.12 28.1-32 O/B Aux or $ 222.24 $ 148.16 $ 111.12 $ 74.08 $ 37.04 none 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 I/B Aux $ 783.84 $ 522.56 $ 391.92 $ 261.28 $ 130.64 over
    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.

Source. 1978, 12:1. 1979, 484:2. 1981, 323:2, 3. 1988, 198:2. 1990, 229:4, eff. Jan. 1, 1991.