{"data":{"id":"us-nh/rsa-72-a-3","jurisdiction":"us-nh","citation":"RSA 72-A:3","heading":"Amount of Fee.","body":"I. The boat fee shall be as indicated in the following chart:\nAge of Boat\nLength in feet | Motor | New | 1 yr old | 2 yr old | 3 yr old | 4 yr old or older\n(a) Cruisers\nUp to 24 | Single | $ 112.80 | $ 75.20 | $ 56.40 | $ 37.60 | $ 18.80\nUp to 24 | Twin | $ 139.20 | $ 92.80 | $ 69.60 | $ 46.40 | $ 23.20\n24.1-28 | Single | $ 154.08 | $ 102.72 | $ 77.40 | $ 51.36 | $ 25.68\n24.1-28 | Twin | $ 235.20 | $ 156.80 | $ 117.60 | $ 78.40 | $ 39.20\n28.1-32 | Single | $ 265.44 | $ 176.96 | $ 132.72 | $ 88.48 | $ 44.24\n28.1-32 | Twin | $ 336.48 | $ 224.32 | $ 168.24 | $ 112.16 | $ 56.08\n32.1-36 | Twin | $ 471.36 | $ 314.25 | $ 235.68 | $ 157.12 | $ 78.56\n36.1-40 | Twin | $ 617.76 | $ 411.84 | $ 308.88 | $ 205.92 | $ 102.96\n40.1-44 | Gas | $ 783.84 | $ 522.56 | $ 391.92 | $ 261.28 | $ 130.64\n40.1-44 | Diesel | $ 971.52 | $ 647.68 | $ 485.76 | $ 323.84 | $ 161.92\n44.1-48 | Gas | $ 1047.36 | $ 698.24 | $ 523.68 | $ 349.12 | $ 174.56\n44.1-48 | Diesel | $ 1324.32 | $ 882.88 | $ 662.16 | $ 441.44 | $ 220.72\n48.1-52 | Diesel | $ 1543.20 | $ 1028.80 | $ 771.60 | $ 514.40 | $ 257.20\n52.1 or over | Diesel | $ 1761.40 | $ 1174.40 | $ 880.80 | $ 587.20 | $ 293.60\n(b) Inboard Runabouts\n10-17 | | $ 49.44 | $ 32.96 | $ 24.72 | $ 16.48 | $ 10.00\n17.1-20 | | $ 75.84 | $ 50.56 | $ 37.92 | $ 25.28 | $ 12.64\n20.1-24 | | $ 119.04 | $ 79.36 | $ 59.52 | $ 39.68 | $ 19.84\n24.1-28 | | $ 188.64 | $ 125.76 | $ 94.32 | $ 62.88 | $ 31.44\n28.1-32 | | $ 320.16 | $ 213.44 | $ 160.08 | $ 106.72 | $ 53.56\n32.1-36 | | $ 526.08 | $ 350.72 | $ 263.04 | $ 175.36 | $ 87.68\n36.1-40 | | $ 610.56 | $ 407.04 | $ 305.28 | $ 203.52 | $ 101.76\n40.1 or over | | $ 701.28 | $ 467.52 | $ 350.64 | $ 233.76 | $ 116.88\n(c) Outboard with Motor\n10-12 | Up to 10 HP | $ 10.00 | $ 10.00 | $ 10.00 | $ 10.00 | $ 10.00\n10-12 | 10.1-20 HP | $ 10.80 | $ 10.00 | $ 10.00 | $ 10.00 | $ 10.00\n10-12 | 20.1 or over | $ 18.48 | $ 12.32 | $ 10.00 | $ 10.00 | $ 10.00\n12.1-16 | Up to 10 HP | $ 10.56 | $ 10.00 | $ 10.00 | $ 10.00 | $ 10.00\n12.1-16 | 10.1-50 HP | $ 19.44 | $ 12.96 | $ 10.00 | $ 10.00 | $ 10.00\n12.1-16 | 50.1 or over | $ 45.36 | $ 30.24 | $ 22.68 | $ 15.12 | $ 10.00\n16.1-18 | Up to 10 HP | $ 14.88 | $ 10.00 | $ 10.00 | $ 10.00 | $ 10.00\n16.1-18 | 10.1-50 HP | $ 23.76 | $ 15.84 | $ 11.88 | $ 10.00 | $ 10.00\n16.1-18 | 50.1-100 HP | $ 34.08 | $ 22.72 | $ 17.04 | $ 11.36 | $ 10.00\n16.1-18 | 100.1 or over | $ 60.00 | $ 40.00 | $ 30.00 | $ 20.00 | $ 10.00\n18.1-22 | Up to 100 HP | $ 78.24 | $ 52.16 | $ 39.12 | $ 26.08 | $ 13.04\n18.1-22 | 100.1-175 | $ 88.80 | $ 59.20 | $ 44.40 | $ 29.60 | $ 14.80\n18.1-22 | 175.1 or over | $ 107.76 | $ 71.84 | $ 53.88 | $ 35.92 | $ 17.96\n22.1-26 | Up to 175 HP | $ 128.64 | $ 85.76 | $ 64.32 | $ 42.88 | $ 21.44\n22.1-26 | 175.1-300 | $ 147.84 | $ 98.56 | $ 73.92 | $ 49.28 | $ 24.64\n22.1-26 | 300.1 or over | $ 182.40 | $ 121.60 | $ 91.20 | $ 60.80 | $ 30.40\n26.1-30 | Up to 175 HP | $ 165.60 | $ 110.40 | $ 82.80 | $ 55.20 | $ 27.60\n26.1-30 | 175.1-300 | $ 182.40 | $ 121.60 | $ 91.20 | $ 60.80 | $ 30.40\n26.1-30 | 300.1 or over | $ 202.56 | $ 135.04 | $ 101.28 | $ 67.52 | $ 33.76\n30.1-over | Up to 300 | $ 221.76 | $ 147.84 | $ 110.88 | $ 73.92 | $ 36.96\n30.1-over | 300.1-500 | $ 262.08 | $ 174.72 | $ 131.04 | $ 87.36 | $ 43.68\n30.1-over | 500.1 or over | $ 344.10 | $ 229.40 | $ 172.05 | $ 114.70 | $ 57.35\n(d) Pontoon and Houseboats\n10-18 | O/B | $ 32.63 | $ 21.75 | $ 16.31 | $ 10.88 | $ 10.00\n10-18 | I/B or I/O | $ 68.26 | $ 45.50 | $ 34.13 | $ 22.75 | $ 11.38\n18.1-22 | O/B | $ 44.64 | $ 29.76 | $ 22.32 | $ 14.88 | $ 10.00\n18.1-22 | I/B or I/O | $ 78.72 | $ 52.48 | $ 39.36 | $ 26.24 | $ 13.12\n22.1-26 | O/B | $ 49.20 | $ 32.80 | $ 24.60 | $ 16.40 | $ 10.00\n22.1-26 | I/B or I/O | $ 81.60 | $ 54.40 | $ 40.80 | $ 27.20 | $ 13.60\n26.1-30 | O/B | $ 72.72 | $ 48.40 | $ 36.36 | $ 24.24 | $ 12.12\n26.1-30 | I/B or I/O | $ 86.40 | $ 57.60 | $ 43.20 | $ 28.80 | $ 14.40\n30.1 or over | O/B | $ 98.16 | $ 65.44 | $ 49.08 | $ 32.72 | $ 16.36\n30.1-36 | I/O | $ 125.76 | $ 83.84 | $ 62.88 | $ 41.92 | $ 20.96\n36.1-40 | I/O | $ 257.52 | $ 171.76 | $ 128.76 | $ 85.84 | $ 42.92\n40.1-46 | I/O | $ 468.72 | $ 312.48 | $ 234.36 | $ 156.24 | $ 78.12\n46.1-50 | I/O | $ 628.56 | $ 419.04 | $ 314.28 | $ 209.52 | $ 104.76\n50.1 or over | I/O | $ 724.32 | $ 482.88 | $ 362.16 | $ 241.44 | $ 120.72\n(e) Sailboats\n20.1-24 | O/B Aux or none | $ 62.88 | $ 41.92 | $ 31.44 | $ 29.96 | $ 10.48\n24.1-28 | O/B Aux or none | $ 127.68 | $ 85.12 | $ 63.84 | $ 42.56 | $ 21.28\n24.1-28 | I/B Aux | $ 138.72 | $ 92.48 | $ 69.36 | $ 46.24 | $ 23.12\n28.1-32 | O/B Aux or none | $ 222.24 | $ 148.16 | $ 111.12 | $ 74.08 | $ 37.04\n32.1-36 | I/B Aux | $ 273.12 | $ 182.08 | $ 136.56 | $ 91.04 | $ 45.52\n36.1-40 | I/B Aux | $ 411.36 | $ 274.24 | $ 205.68 | $ 137.12 | $ 68.56\n40.1-44 | I/B Aux | $ 568.56 | $ 379.04 | $ 284.28 | $ 189.52 | $ 94.76\n44.1-48 | I/B Aux | $ 630.00 | $ 420.00 | $ 315.00 | $ 210.00 | $ 105.00\n48.1-or over | I/B Aux | $ 783.84 | $ 522.56 | $ 391.92 | $ 261.28 | $ 130.64\nII. The minimum boat fee shall be $10.\nIII. The model year shall be the base year in determining the age of a boat pursuant to this section.\nIV. Where reference is made in this section to horsepower (HP), it shall be considered to be shaft horsepower.\nV. 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.","path":["Title V: TAXATION","Chapter 72-A: BOAT FEE"],"source_url":"https://gc.nh.gov/rsa/html/V/72-A/72-A-3.htm","current_through":"2025 regular legislative session, or December 2025","vintage":"","retrieved_at":"2026-09-05T12:39:00Z","sha256":"1e8840afcc48e1f2174edb3b079f5d840cf98ff74e0225ac135e4ab3d7ca6540","source_id":"us-nh","stale":false,"prev":"us-nh/rsa-72-a-2","next":"us-nh/rsa-72-a-4"},"notice":"GroundRules: Original legal text. Not legal advice."}