Excise Taxes

From LibertyWin.org


Though New Hampshire lacks most major taxes that take a chunk out of ones wallet, New Hampshire has a few "Excise Taxes" that haven't yet been repealed. Until such a time as they are, this page documents those that exist.

Fuel Taxes

Fuel in New Hampshire currently includes the Excise and Tax Fees in the total price at the pump. Gas is currently taxed at the same rate regardless of the type of fuel. Please see the following table:

Gasoline Diesel Gasohol
Excise $0.222/gal $0.222/gal $0.222/gal
Tax Fee $0.016/gal $0.016/gal $0.016/gal
Total $0.238/gal $0.238/gal $0.238/gal


Sin Taxes

What we generally refer to as "Sin Taxes" are a type of Excise tax within New Hampshire.

Alcohol

Wine is not taxed. Beer is taxed at a statewide rate of $0.30/gallon on top of a federal excise rate when applicable. These rates will generally be baked into the total price tag and the business is responsible for paying these collected fees to the state and federal governments.

Liquor and Spirits are not taxed but can only be purchased in state-run alcoholic beverage companies.

Cigarettes, E-Cigarettes, and Tobacco

Nicotine and nicotine-related sales incur a special excise tax upon purchase. These also apply to cigars. These taxes are:

  • The tax rate for each package containing 20 cigarettes or little cigars is $1.78 per package.
  • The tax rate for each package containing 25 cigarettes or little cigars is $2.23 per package.
  • The tax rate for closed system e-cigarettes is $0.30 per milliliter on the volume of the liquid or other substance containing nicotine as listed by the manufacturer.
  • The tax rate for open system e-cigarettes is 8.0% of the wholesale sales price of the container of liquid or other substance containing nicotine.
  • The tax rate for all other tobacco products (OTP), except premium cigars, is 65.03% of the wholesale sales price.
  • Miscellaneous Excise Taxes & other Miscellaneous Taxes

    New Hampshire has several other small, unnoticed taxes. These are unlikely to cause any strain on finances to the vast majority of residents.

    Communication Services Tax

    The Communication Services Tax is a 7.0% tax applied to all two-way Communications Services. This amounts to an average of $8.18 per bill per consumer.

    Car Registration Taxes and Fees

    The state levies a small tax when registering your vehicles for the year under RSA 261. The general case for the majority of vehicles is:

    Weight Class
    0-3000 lbs $31.20
    3001-5000 lbs $43.20
    5001-8000 lbs $55.20
    8001-73280 lbs $0.96/100 lbs

    For other vehicles, such as agricultural vehicles or antique motorcycles, the registration fees are listed in RSA 261.


    Real Estate Transfer Tax

    The New Hampshire Real Estate Transfer tax is levied on sales of property at a rate of $.75 per $100 of the transfer.

    Firearm Taxes

    New Hampshire has no firearm related sales taxes or special excise taxes as it has no Sales Taxes. Unfortunately, federal excise taxes and fees on firearms and ammunition do still apply.