2023 New Hampshire Revised Statutes › Title V - Taxation › Chapter 72-A - Boat Fee › Section 72-A:3 - Amount of Fee.

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