{"data":{"id":"us-nh/rsa-84-a-2","jurisdiction":"us-nh","citation":"RSA 84-A:2","heading":"Imposition of Tax.","body":"I. For the taxable period ending June 30, 2014, a tax is imposed at a rate of 5.5 percent upon the net patient services revenue of every hospital for the hospital's fiscal year ending during the first full calendar year preceding the taxable period.\nII. For the taxable period ending June 30, 2015, a tax is imposed at a rate of 5.5 percent upon the net patient services revenue of every hospital for the hospital's fiscal year ending during the calendar year in which the taxable period begins.\nIII. For the taxable period ending June 30, 2016, a tax is imposed at a rate of 5.45 percent upon the net patient services revenue of every hospital for the hospital's fiscal year ending during the calendar year in which the taxable period begins.\nIV. For the taxable period ending June 30, 2017, a tax is imposed at a rate of 5.4 percent upon the net patient services revenue of every hospital for the hospital's fiscal year ending during the calendar year in which the taxable period begins.\nV. For the taxable period ending June 30, 2018, and for every taxable period thereafter, a tax is imposed at a rate of 5.4 percent upon the net patient services revenue of every hospital for the hospital's fiscal year ending during the calendar year in which the taxable period begins.","path":["Title V: TAXATION","Chapter 84-A: MEDICAID ENHANCEMENT TAX"],"source_url":"https://gc.nh.gov/rsa/html/V/84-A/84-A-2.htm","current_through":"2025 regular legislative session, or December 2025","vintage":"","retrieved_at":"2026-09-05T12:46:42Z","sha256":"8f6a12e58d73bf6b7c8d5983fd40b22f957895f64f79d22a45ecd130d2104cf9","source_id":"us-nh","stale":false,"prev":"us-nh/rsa-84-a-1","next":"us-nh/rsa-84-a-3"},"notice":"GroundRules: Original legal text. Not legal advice."}