{"data":{"id":"us-nh/rsa-77-e-2","jurisdiction":"us-nh","citation":"RSA 77-E:2","heading":"Imposition of Tax.","body":"I. For all taxable periods ending on or after December 31, 2019, a tax is imposed at the rate of 0.6 percent upon the taxable enterprise value tax base of every business enterprise.\nII. For all taxable periods ending on or after December 31, 2022, a tax is imposed at the rate of 0.55 percent upon the taxable enterprise value tax base of every business enterprise.","path":["Title V: TAXATION","Chapter 77-E: BUSINESS ENTERPRISE TAX"],"source_url":"https://gc.nh.gov/rsa/html/V/77-E/77-E-2.htm","current_through":"2025 regular legislative session, or December 2025","vintage":"","retrieved_at":"2026-09-05T12:41:01Z","sha256":"1ae7759eed281eff866968d810aa0427cf4a30f801bc6344813b6ce9df75226f","source_id":"us-nh","stale":false,"prev":"us-nh/rsa-77-e-1","next":"us-nh/rsa-77-e-3"},"notice":"GroundRules: Original legal text. Not legal advice."}