TITLE V
TAXATION
Chapter 72-A
BOAT FEE
Section 72-A:1
72-A:1 Definitions. –
As used in this chapter:
I. "Canoe" means a narrow, lightweight boat with its sides meeting in a sharp edge at each end propelled by one or more paddles. A kayak is an Eskimo-type canoe.
I-a. "Commercial boat" means a vessel used primarily for commercial purposes which, in the case of vessels used for tidal and coastal waters, is verified by the department of safety by means of a notarized document affirming that the vessel is so used. This documentation shall include, where applicable, the individual's national marine fisheries identification number, federal tax identification number filed with the department of revenue administration, a copy of the New Hampshire saltwater fishing license number, a copy of the New Hampshire commercial lobster license, a copy of the Certificate of Documentation from the United States Coast Guard, a statement declaring the commercial use of the vessel, a declaration that the vessel is not used for more than 14 days for noncommercial use, and an acknowledgment that falsification of any information is a violation. For the purposes of this paragraph "primarily for commercial purposes" means that the vessel is not used for more than 14 days of noncommercial use per registration year.
II. "Cruiser" means a power-driven boat intended for cruising with living accommodations, the hull designed with its sides meeting in a sharp edge at the bow and the sides meeting at a flat surface at the stern.
III. "Houseboat" means a barge-like boat fitted for use as a floating dwelling propelled by either inboard or outboard power.
IV. "Inboard runabout" means a small pleasure motorboat equipped with the motor located inside the hull, and may be propelled by a jet drive, transom drive, or through bottom drive.
V. "Outboard" means a motorboat equipped with the motor located on the exterior of the hull, usually mounted on the stern.
VI. "Pontoon boat" means a boat supported by one or more cylindrical floats propelled by either inboard or outboard power.
VII. "Rowboat" means a small boat made to be rowed.
VIII. "Sailboard" means a small boat having a wide, flat hull and a sail by means of which it is propelled, and primarily designed to be sailed by sitting on the deck and not by sitting in a cockpit.
IX. "Sailboat" means a boat having sails as its principal means of propulsion, provided with a cockpit or trampoline where the steersman may sit; it may have auxiliary inboard or outboard power.
Source. 1978, 12:1. 1990, 229:2. 1992, 132:2. 1995, 273:1, eff. July 1, 1995.
Section 72-A:2
72-A:2 Boat Fee. –
A boat fee is hereby imposed on all boats, except boats in the following exempt categories:
I. All boats under 10 feet in length, including ski craft as defined in RSA 270:73, V, under 10 feet in length.
II. Canoes, kayaks, rowboats, sailboats under 20 feet in length, sailboards and sailing canoes.
III. Commercial boats.
IV. Boats that are exempt pursuant to RSA 270-E:4.
Source. 1978, 12:1. 1979, 484:1. 1981, 323:1. 1988, 198:8. 1990, 229:3, eff. Jan. 1, 1991.
Section 72-A:3
72-A:3 Amount of Fee. –
I. The boat fee shall be as indicated in the following chart:
| Age of Boat |
|
| Length in feet | Motor | New | 1 yr old | 2 yr old | 3 yr old | 4 yr old or older |
| (a) Cruisers |
| Up to 24 | Single | $ 112.80 | $ 75.20 | $ 56.40 | $ 37.60 | $ 18.80 |
| Up to 24 | Twin | $ 139.20 | $ 92.80 | $ 69.60 | $ 46.40 | $ 23.20 |
| 24.1-28 | Single | $ 154.08 | $ 102.72 | $ 77.40 | $ 51.36 | $ 25.68 |
| 24.1-28 | Twin | $ 235.20 | $ 156.80 | $ 117.60 | $ 78.40 | $ 39.20 |
| 28.1-32 | Single | $ 265.44 | $ 176.96 | $ 132.72 | $ 88.48 | $ 44.24 |
| 28.1-32 | Twin | $ 336.48 | $ 224.32 | $ 168.24 | $ 112.16 | $ 56.08 |
| 32.1-36 | Twin | $ 471.36 | $ 314.25 | $ 235.68 | $ 157.12 | $ 78.56 |
| 36.1-40 | Twin | $ 617.76 | $ 411.84 | $ 308.88 | $ 205.92 | $ 102.96 |
| 40.1-44 | Gas | $ 783.84 | $ 522.56 | $ 391.92 | $ 261.28 | $ 130.64 |
| 40.1-44 | Diesel | $ 971.52 | $ 647.68 | $ 485.76 | $ 323.84 | $ 161.92 |
| 44.1-48 | Gas | $ 1047.36 | $ 698.24 | $ 523.68 | $ 349.12 | $ 174.56 |
| 44.1-48 | Diesel | $ 1324.32 | $ 882.88 | $ 662.16 | $ 441.44 | $ 220.72 |
| 48.1-52 | Diesel | $ 1543.20 | $ 1028.80 | $ 771.60 | $ 514.40 | $ 257.20 |
| 52.1 or over | Diesel | $ 1761.40 | $ 1174.40 | $ 880.80 | $ 587.20 | $ 293.60 |
| (b) Inboard Runabouts |
| 10-17 | | $ 49.44 | $ 32.96 | $ 24.72 | $ 16.48 | $ 10.00 |
| 17.1-20 | | $ 75.84 | $ 50.56 | $ 37.92 | $ 25.28 | $ 12.64 |
| 20.1-24 | | $ 119.04 | $ 79.36 | $ 59.52 | $ 39.68 | $ 19.84 |
| 24.1-28 | | $ 188.64 | $ 125.76 | $ 94.32 | $ 62.88 | $ 31.44 |
| 28.1-32 | | $ 320.16 | $ 213.44 | $ 160.08 | $ 106.72 | $ 53.56 |
| 32.1-36 | | $ 526.08 | $ 350.72 | $ 263.04 | $ 175.36 | $ 87.68 |
| 36.1-40 | | $ 610.56 | $ 407.04 | $ 305.28 | $ 203.52 | $ 101.76 |
| 40.1 or over | | $ 701.28 | $ 467.52 | $ 350.64 | $ 233.76 | $ 116.88 |
| (c) Outboard with Motor |
| 10-12 | Up to 10 HP | $ 10.00 | $ 10.00 | $ 10.00 | $ 10.00 | $ 10.00 |
| 10-12 | 10.1-20 HP | $ 10.80 | $ 10.00 | $ 10.00 | $ 10.00 | $ 10.00 |
| 10-12 | 20.1 or over | $ 18.48 | $ 12.32 | $ 10.00 | $ 10.00 | $ 10.00 |
| 12.1-16 | Up to 10 HP | $ 10.56 | $ 10.00 | $ 10.00 | $ 10.00 | $ 10.00 |
| 12.1-16 | 10.1-50 HP | $ 19.44 | $ 12.96 | $ 10.00 | $ 10.00 | $ 10.00 |
| 12.1-16 | 50.1 or over | $ 45.36 | $ 30.24 | $ 22.68 | $ 15.12 | $ 10.00 |
| 16.1-18 | Up to 10 HP | $ 14.88 | $ 10.00 | $ 10.00 | $ 10.00 | $ 10.00 |
| 16.1-18 | 10.1-50 HP | $ 23.76 | $ 15.84 | $ 11.88 | $ 10.00 | $ 10.00 |
| 16.1-18 | 50.1-100 HP | $ 34.08 | $ 22.72 | $ 17.04 | $ 11.36 | $ 10.00 |
| 16.1-18 | 100.1 or over | $ 60.00 | $ 40.00 | $ 30.00 | $ 20.00 | $ 10.00 |
| 18.1-22 | Up to 100 HP | $ 78.24 | $ 52.16 | $ 39.12 | $ 26.08 | $ 13.04 |
| 18.1-22 | 100.1-175 | $ 88.80 | $ 59.20 | $ 44.40 | $ 29.60 | $ 14.80 |
| 18.1-22 | 175.1 or over | $ 107.76 | $ 71.84 | $ 53.88 | $ 35.92 | $ 17.96 |
| 22.1-26 | Up to 175 HP | $ 128.64 | $ 85.76 | $ 64.32 | $ 42.88 | $ 21.44 |
| 22.1-26 | 175.1-300 | $ 147.84 | $ 98.56 | $ 73.92 | $ 49.28 | $ 24.64 |
| 22.1-26 | 300.1 or over | $ 182.40 | $ 121.60 | $ 91.20 | $ 60.80 | $ 30.40 |
| 26.1-30 | Up to 175 HP | $ 165.60 | $ 110.40 | $ 82.80 | $ 55.20 | $ 27.60 |
| 26.1-30 | 175.1-300 | $ 182.40 | $ 121.60 | $ 91.20 | $ 60.80 | $ 30.40 |
| 26.1-30 | 300.1 or over | $ 202.56 | $ 135.04 | $ 101.28 | $ 67.52 | $ 33.76 |
| 30.1-over | Up to 300 | $ 221.76 | $ 147.84 | $ 110.88 | $ 73.92 | $ 36.96 |
| 30.1-over | 300.1-500 | $ 262.08 | $ 174.72 | $ 131.04 | $ 87.36 | $ 43.68 |
| 30.1-over | 500.1 or over | $ 344.10 | $ 229.40 | $ 172.05 | $ 114.70 | $ 57.35 |
| (d) Pontoon and Houseboats |
| 10-18 | O/B | $ 32.63 | $ 21.75 | $ 16.31 | $ 10.88 | $ 10.00 |
| 10-18 | I/B or I/O | $ 68.26 | $ 45.50 | $ 34.13 | $ 22.75 | $ 11.38 |
| 18.1-22 | O/B | $ 44.64 | $ 29.76 | $ 22.32 | $ 14.88 | $ 10.00 |
| 18.1-22 | I/B or I/O | $ 78.72 | $ 52.48 | $ 39.36 | $ 26.24 | $ 13.12 |
| 22.1-26 | O/B | $ 49.20 | $ 32.80 | $ 24.60 | $ 16.40 | $ 10.00 |
| 22.1-26 | I/B or I/O | $ 81.60 | $ 54.40 | $ 40.80 | $ 27.20 | $ 13.60 |
| 26.1-30 | O/B | $ 72.72 | $ 48.40 | $ 36.36 | $ 24.24 | $ 12.12 |
| 26.1-30 | I/B or I/O | $ 86.40 | $ 57.60 | $ 43.20 | $ 28.80 | $ 14.40 |
| 30.1 or over | O/B | $ 98.16 | $ 65.44 | $ 49.08 | $ 32.72 | $ 16.36 |
| 30.1-36 | I/O | $ 125.76 | $ 83.84 | $ 62.88 | $ 41.92 | $ 20.96 |
| 36.1-40 | I/O | $ 257.52 | $ 171.76 | $ 128.76 | $ 85.84 | $ 42.92 |
| 40.1-46 | I/O | $ 468.72 | $ 312.48 | $ 234.36 | $ 156.24 | $ 78.12 |
| 46.1-50 | I/O | $ 628.56 | $ 419.04 | $ 314.28 | $ 209.52 | $ 104.76 |
| 50.1 or over | I/O | $ 724.32 | $ 482.88 | $ 362.16 | $ 241.44 | $ 120.72 |
| (e) Sailboats |
| 20.1-24 | O/B Aux or none | $ 62.88 | $ 41.92 | $ 31.44 | $ 29.96 | $ 10.48 |
| 24.1-28 | O/B Aux or none | $ 127.68 | $ 85.12 | $ 63.84 | $ 42.56 | $ 21.28 |
| 24.1-28 | I/B Aux | $ 138.72 | $ 92.48 | $ 69.36 | $ 46.24 | $ 23.12 |
| 28.1-32 | O/B Aux or none | $ 222.24 | $ 148.16 | $ 111.12 | $ 74.08 | $ 37.04 |
| 32.1-36 | I/B Aux | $ 273.12 | $ 182.08 | $ 136.56 | $ 91.04 | $ 45.52 |
| 36.1-40 | I/B Aux | $ 411.36 | $ 274.24 | $ 205.68 | $ 137.12 | $ 68.56 |
| 40.1-44 | I/B Aux | $ 568.56 | $ 379.04 | $ 284.28 | $ 189.52 | $ 94.76 |
| 44.1-48 | I/B Aux | $ 630.00 | $ 420.00 | $ 315.00 | $ 210.00 | $ 105.00 |
| 48.1-or over | I/B Aux | $ 783.84 | $ 522.56 | $ 391.92 | $ 261.28 | $ 130.64 |
II. The minimum boat fee shall be $10.
III. The model year shall be the base year in determining the age of a boat pursuant to this section.
IV. Where reference is made in this section to horsepower (HP), it shall be considered to be shaft horsepower.
V. 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.
Source. 1978, 12:1. 1979, 484:2. 1981, 323:2, 3. 1988, 198:2. 1990, 229:4, eff. Jan. 1, 1991.
Section 72-A:4
72-A:4 Collection. –
The boat fee shall be collected as follows:
I. For boats which are required to be registered with the department of safety under the provisions of RSA 270-E, the fee shall be paid prior to, or at the time of, registration. The fee may be paid to:
(a) An agent of the department of safety duly authorized to issue boat registrations under RSA 270-E. These agents shall furnish a surety bond as required in RSA 41:6;
(b) The town or city clerk, or tax collector in the place where the boat is registered; or
(c) The department of safety.
II. For boats which are exempt from the department of safety registration, the fee shall be paid to the town or city clerk, or tax collector as provided in RSA 72-A:8.
III. In addition to the fee set in RSA 72-A:3, $1 shall be paid to cover the cost of collection. When the fee is collected by a clerk, tax collector, or authorized agent, he or she shall retain the $1 as compensation. When the fee is collected by the department of safety, the fee shall be deposited in the navigation safety fund established under RSA 270-E:6-a.
Source. 1978, 12:1. 1979, 462:1. 1981, 323:4. 1988, 198:8. 1990, 229:5. 1999, 193:2, eff. July 1, 1999.
Section 72-A:5
72-A:5 Town Treasurer. –
I. Every clerk, tax collector, and authorized agent shall each week send all boat fees collected to his town or city treasurer. Except as provided in paragraph II, boat fees shall be for the general use of the town or city.
II. When the boat fee is collected by the department of safety, the fee shall be deposited in the navigation safety fund established under RSA 270-E:6-a.
Source. 1978, 12:1. 1979, 484:3. 1981, 323:4. 1988, 198:3. 1990, 229:6. 1999, 193:3, eff. July 1, 1999.
Section 72-A:6
72-A:6 Repealed by 1990, 229:13, XI, eff. Jan. 1, 1991. –
Section 72-A:7
72-A:7 Rulemaking. –
The commissioner of safety shall adopt rules under RSA 541-A, after consulting with the commissioner of revenue administration. The rules adopted shall be those needed for the efficient administration of the boat fee.
Source. 1979, 484:5. 1981, 323:5. 1988, 198:8. 1990, 229:7, eff. Jan. 1, 1991.
Section 72-A:8
72-A:8 Boats Under Federal Jurisdiction. –
Boats registered with the United States Coast Guard or Treasury Department shall be subject to the boat fee under RSA 72-A:4 if they are either within the state on January 1 or usually moored, docked, or kept in the state. Boat owners shall pay the boat fee to the town or city clerk or tax collector by July 1 of each year.
Source. 1979, 484:5. 1981, 323:5. 1988, 198:8, eff. Jan. 1, 1989.
Section 72-A:9
72-A:9 Transfer Credit. –
When a boat is sold, the boat fee shall expire. If a boat is sold, or is totally lost due to fire, theft, or accident during the registration period, the owner shall be entitled, after paying a $1 fee, to a credit toward other boat fees which he is required to pay during the same registration period. The transfer credit shall not be refunded.
Source. 1979, 484:5. 1981, 323:5. 1988, 198:8, eff. Jan. 1, 1989.
Section 72-A:10
72-A:10 Refund. –
Once paid, no part of the boat fee shall be refunded.
Source. 1979, 484:5. 1981, 323:5. 1988, 198:8. 1990, 229:8, eff. Jan. 1, 1991. 2015, 243:1, eff. Jan. 1, 2016.