RSA 259:51: Maker's List Price.

"Maker's list price," as used in RSA 261:153 and 261:154, in the case of motor vehicles of foreign manufacture, shall mean the advertised port of entry retail list price, less the manufacturer's motor vehicle excise tax imposed by the United States if said motor vehicle excise tax is included in the advertised port of entry retail list price, at New York, New York, regardless of the actual port through which said motor vehicle entered the United States.