Title V, Taxation

If the business enterprise liable for taxes imposed by this chapter is a member of a unitary business within the meaning of RSA 77-A:1, XIV, then the entire amount of the taxes due under this chapter by the individual member of such unitary business shall be allowed as a credit p…

I. For the purposes of the provisions of RSA 277-B:9, I(h), an employee leasing company and client company may elect to make the client company solely responsible for paying the tax imposed by RSA 77-E, and include in the client company's compensation portion of the enterprise va…

I. The commissioner shall determine 39 percent of the revenue produced by the tax imposed by RSA 77-E:2 for each fiscal year and shall certify such amounts to the state treasurer by October 1 of that year for deposit in the education trust fund established by RSA 198:39. II. The …

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. II. For all taxable periods ending on or after December 31, 2022, a tax is imposed at the rate of …

I. In this section: (a) "Combined business tax revenue" means the total unrestricted revenue received by the state from the business profits tax under RSA 77-A and the business enterprise tax under RSA 77-E for a completed fiscal year, net of refunds, as reported in the audited a…

The following adjustments shall be made to the enterprise value tax base in determining taxable enterprise value tax base: I. In the case of a business enterprise, the enterprise value tax base of which includes compensation derived from self-employment income subject to tax unde…

The unused portion of any research and development credit awarded by the commissioner under RSA 77-A:5, XIII shall be available to apply to the business enterprise tax.

I. (a) There shall be a tax credit allowed for each qualified tax credit employee, for up to 5 consecutive tax periods, as certified by the commissioner of business and economic affairs under RSA 162-Q:1. The amount of the tax credit shall be as follows: (1) $750 for each qualifi…

The education tax credit as computed in RSA 77-G:4 shall be allowed against the tax due under this chapter.

There shall be a tax credit allowed against the tax due under this chapter in an amount equal to 50 percent of the premium paid by a sponsoring employer for family and medical leave insurance coverage offered to employees pursuant to RSA 21-I:103 for the taxable period in which t…

The unused portion of any granite patron of the arts tax credit awarded by the commissioner under RSA 77-A:5, XVII, shall be available to apply to the business enterprise tax.

There shall be allowed a child day care creation tax credit, in accordance with RSA 162-W, against the tax due under this chapter, for any unused portion of credit that has not been applied to the taxes due under RSA 77-A.

I. A business entity, the business activities of which are taxable both within and without this state and which is subject to a business privilege tax, a net income tax, a franchise tax measured by net income, a capital stock tax, or a tax of the type imposed by this chapter or i…

[Paragraph I effective until January 1, 2027; see also paragraph I set out below.] I. Every business enterprise having gross business receipts in excess of $250,000 as defined by RSA 77-E:1, X, during the taxable period or the enterprise value tax base of which is greater than $2…

Business organizations that have elected qualified investment company status pursuant to RSA 77-A:5-b shall be qualified investment companies for the purposes of this chapter for the tax period or periods corresponding to the election.

I. All business enterprises required under RSA 77-E:5, II to make payments of estimated tax shall make such payments in installments as follows: 25 percent is due and payable on the fifteenth day of the fourth month of the subsequent taxable year; 25 percent is due and payable on…

When the commissioner has reason to believe that a business enterprise failed to file a return or to include any part of its enterprise value tax base in a filed return, the commissioner may require the enterprise to file a return or a supplementary return showing such additional…

For good cause, the commissioner may extend the time within which a business enterprise is required to file a return, and if such return is filed during the period of extension no penalty may be imposed for failure to file the return at the time required by this chapter, but the …

Each business enterprise shall report to the commissioner of revenue administration any change in the amount of its compensation, interest or dividends as finally determined by the United States Internal Revenue Service with respect to any previous year for which the business ent…