All businesses, except Sec. Filing due dates are the same as BPT returns and the tax is due when filed. Quarterly estimated tax payments are required for all taxable periods ending after December 31,1996. New Hampshire has no income tax on salaries and wages of its residents. The State of New Hampshire does not have a State Sales Tax.
Exceptions apply also to charitable organizations.
Licenses and fees include motor vehicle registration and operator's licenses, public utility franchise taxes, hunting and fishing licenses, a wide variety of others including corporation franchise and annual return fees. There is no property tax on machinery, equipment, furniture, fixtures, or inventories. All rights reserved.