{"data":{"id":"us-nh/rsa-72-a-2","jurisdiction":"us-nh","citation":"RSA 72-A:2","heading":"Boat Fee.","body":"A boat fee is hereby imposed on all boats, except boats in the following exempt categories:\nI. All boats under 10 feet in length, including ski craft as defined in RSA 270:73, V, under 10 feet in length.\nII. Canoes, kayaks, rowboats, sailboats under 20 feet in length, sailboards and sailing canoes.\nIII. Commercial boats.\nIV. Boats that are exempt pursuant to RSA 270-E:4.","path":["Title V: TAXATION","Chapter 72-A: BOAT FEE"],"source_url":"https://gc.nh.gov/rsa/html/V/72-A/72-A-2.htm","current_through":"2025 regular legislative session, or December 2025","vintage":"","retrieved_at":"2026-09-05T12:39:00Z","sha256":"03e6cea081ffc18b2e8a8c5145a5646d24d6305c93513ba6e02599bc1ce0ecb3","source_id":"us-nh","stale":false,"prev":"us-nh/rsa-72-a-1","next":"us-nh/rsa-72-a-3"},"notice":"GroundRules: Original legal text. Not legal advice."}