{
  "batch": "398-new-hampshire-business-and-tax-for-creators",
  "articles": [
    {
      "id": "learn_r398_new_hampshire_business_and_tax_for_creators_new_hampshire_398_c1",
      "category": "Business",
      "title": "New Hampshire: anchor: NH revenue department",
      "summary": "ANCHOR (1 of 2): New Hampshire's tax agency is the NH Department of Revenue Administration (revenue.nh.gov); its 'Taxes at a Glance' index lists the state's taxes, and the list contains no personal income tax and no general sales tax.",
      "body": "ANCHOR (1 of 2): New Hampshire's tax agency is the NH Department of Revenue Administration (revenue.nh.gov); its 'Taxes at a Glance' index lists the state's taxes, and the list contains no personal income tax and no general sales tax.\n\nWhat NH Department of Revenue Administration actually says:\n\n“To access general information, forms and instructions, laws and rules, and frequently asked questions, please select a tax type below:”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://www.revenue.nh.gov/taxes-glance",
      "last_verified": "2026-10-23",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "NH Department of Revenue Administration",
      "evidence_quote": "To access general information, forms and instructions, laws and rules, and frequently asked questions, please select a tax type below:",
      "volatility": "low",
      "from_batch": "398-new-hampshire-business-and-tax-for-creators",
      "subject": "New Hampshire",
      "topic": "anchor: NH revenue department",
      "applies_to_country": "US",
      "applies_to_scope": "NH",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-nh"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r398_new_hampshire_business_and_tax_for_creators_new_hampshire_398_c2",
      "category": "Business",
      "title": "New Hampshire: anchor: NH secretary of state",
      "summary": "ANCHOR (2 of 2): Business entity and trade-name registration in New Hampshire is handled by the NH Secretary of State Corporation Division (sos.nh.gov), as the DRA's own page directs.",
      "body": "ANCHOR (2 of 2): Business entity and trade-name registration in New Hampshire is handled by the NH Secretary of State Corporation Division (sos.nh.gov), as the DRA's own page directs.\n\nWhat NH Department of Revenue Administration actually says:\n\n“You may also select NH QuickStart, which is an online platform for business registration with the Corporation Division of the Secretary of State's Office.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://www.revenue.nh.gov/resource-center/frequently-asked-questions/general-information",
      "last_verified": "2026-10-23",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "NH Department of Revenue Administration",
      "evidence_quote": "You may also select NH QuickStart, which is an online platform for business registration with the Corporation Division of the Secretary of State's Office.",
      "volatility": "low",
      "from_batch": "398-new-hampshire-business-and-tax-for-creators",
      "subject": "New Hampshire",
      "topic": "anchor: NH secretary of state",
      "applies_to_country": "US",
      "applies_to_scope": "NH",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-nh"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r398_new_hampshire_business_and_tax_for_creators_new_hampshire_398_c3",
      "category": "Business",
      "title": "New Hampshire: (a) personal income tax on wages/earned income",
      "summary": "New Hampshire does not tax an individual's wages; its only individual income-type tax (Interest & Dividends Tax) was repealed for taxable periods beginning after December 31, 2024 (i.e., from tax year 2025).",
      "body": "New Hampshire does not tax an individual's wages; its only individual income-type tax (Interest & Dividends Tax) was repealed for taxable periods beginning after December 31, 2024 (i.e., from tax year 2025).\n\nWhat NH Department of Revenue Administration actually says:\n\n“The State of New Hampshire does not have an income tax on an individual's reported W-2 wages.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://www.revenue.nh.gov/taxes-glance/interest-dividends-tax",
      "last_verified": "2026-10-23",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "NH Department of Revenue Administration",
      "evidence_quote": "The State of New Hampshire does not have an income tax on an individual's reported W-2 wages.",
      "volatility": "low",
      "from_batch": "398-new-hampshire-business-and-tax-for-creators",
      "subject": "New Hampshire",
      "topic": "(a) personal income tax on wages/earned income",
      "applies_to_country": "US",
      "applies_to_scope": "NH",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-nh"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r398_new_hampshire_business_and_tax_for_creators_new_hampshire_398_c4",
      "category": "Business",
      "title": "New Hampshire: (a) I&D tax repeal year",
      "summary": "The NH Interest and Dividends Tax was repealed effective for taxable periods beginning after December 31, 2024 (2025 onward).",
      "body": "The NH Interest and Dividends Tax was repealed effective for taxable periods beginning after December 31, 2024 (2025 onward).\n\nWhat NH Department of Revenue Administration actually says:\n\n“The I&D Tax was repealed for taxable periods beginning after December 31, 2024.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://www.revenue.nh.gov/taxes-glance/interest-dividends-tax",
      "last_verified": "2026-10-23",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "NH Department of Revenue Administration",
      "evidence_quote": "The I&D Tax was repealed for taxable periods beginning after December 31, 2024.",
      "volatility": "low",
      "from_batch": "398-new-hampshire-business-and-tax-for-creators",
      "subject": "New Hampshire",
      "topic": "(a) I&D tax repeal year",
      "applies_to_country": "US",
      "applies_to_scope": "NH",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-nh"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r398_new_hampshire_business_and_tax_for_creators_new_hampshire_398_c5",
      "category": "Business",
      "title": "New Hampshire: (a) Business Profits Tax applies to business income incl. proprietorships",
      "summary": "Although there is no wage tax, NH's Business Profits Tax (RSA 77-A) applies to any business organization carrying on business activity in NH for gain, which per the DRA includes proprietorships (they must attach federal Schedule C); a self-employed creator can therefore owe BPT.",
      "body": "Although there is no wage tax, NH's Business Profits Tax (RSA 77-A) applies to any business organization carrying on business activity in NH for gain, which per the DRA includes proprietorships (they must attach federal Schedule C); a self-employed creator can therefore owe BPT.\n\nWhat NH Department of Revenue Administration actually says:\n\n“Any business organization, organized for gain or profit carrying on business activity within the State is subject to this tax.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://www.revenue.nh.gov/resource-center/frequently-asked-questions/business-profits-tax",
      "last_verified": "2026-10-23",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "NH Department of Revenue Administration",
      "evidence_quote": "Any business organization, organized for gain or profit carrying on business activity within the State is subject to this tax.",
      "volatility": "low",
      "from_batch": "398-new-hampshire-business-and-tax-for-creators",
      "subject": "New Hampshire",
      "topic": "(a) Business Profits Tax applies to business income incl. proprietorships",
      "applies_to_country": "US",
      "applies_to_scope": "NH",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-nh"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r398_new_hampshire_business_and_tax_for_creators_new_hampshire_398_c6",
      "category": "Business",
      "title": "New Hampshire: (a) BPT proprietorship schedules",
      "summary": "The DRA states proprietorships must attach federal Schedules C, D, E, F, 4797 and 6252 to the NH business tax return, confirming sole proprietors file BPT.",
      "body": "The DRA states proprietorships must attach federal Schedules C, D, E, F, 4797 and 6252 to the NH business tax return, confirming sole proprietors file BPT.\n\nWhat NH Department of Revenue Administration actually says:\n\n“Proprietorships must include Schedules C, D, E, F, 4797, 6252, if applicable.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://www.revenue.nh.gov/resource-center/frequently-asked-questions/business-profits-tax",
      "last_verified": "2026-10-23",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "NH Department of Revenue Administration",
      "evidence_quote": "Proprietorships must include Schedules C, D, E, F, 4797, 6252, if applicable.",
      "volatility": "low",
      "from_batch": "398-new-hampshire-business-and-tax-for-creators",
      "subject": "New Hampshire",
      "topic": "(a) BPT proprietorship schedules",
      "applies_to_country": "US",
      "applies_to_scope": "NH",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-nh"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r398_new_hampshire_business_and_tax_for_creators_new_hampshire_398_c7",
      "category": "Business",
      "title": "New Hampshire: (a) BPT filing threshold 2025+",
      "summary": "For taxable periods beginning on or after 1/1/2025, the BPT filing threshold is gross business income in excess of $109,000 (it was $103,000 for 2023-2024); the BPT rate is 7.5% for periods ending on or after December 31, 2023.",
      "body": "For taxable periods beginning on or after 1/1/2025, the BPT filing threshold is gross business income in excess of $109,000 (it was $103,000 for 2023-2024); the BPT rate is 7.5% for periods ending on or after December 31, 2023.\n\nWhat NH Department of Revenue Administration actually says:\n\n“Gross Business Income in Excess of $109,000”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://www.revenue.nh.gov/resource-center/frequently-asked-questions/business-profits-tax",
      "last_verified": "2026-10-23",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "NH Department of Revenue Administration",
      "evidence_quote": "Gross Business Income in Excess of $109,000",
      "volatility": "low",
      "from_batch": "398-new-hampshire-business-and-tax-for-creators",
      "subject": "New Hampshire",
      "topic": "(a) BPT filing threshold 2025+",
      "applies_to_country": "US",
      "applies_to_scope": "NH",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-nh"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r398_new_hampshire_business_and_tax_for_creators_new_hampshire_398_c8",
      "category": "Business",
      "title": "New Hampshire: (a) Business Enterprise Tax 2025 threshold and rate",
      "summary": "NH's Business Enterprise Tax is 0.55% of the enterprise value tax base (compensation, interest, dividends) for periods ending on or after December 31, 2022, and for periods beginning on or after January 1, 2025 a BET return is required above $298,000 of gross receipts or enterprise value tax base.",
      "body": "NH's Business Enterprise Tax is 0.55% of the enterprise value tax base (compensation, interest, dividends) for periods ending on or after December 31, 2022, and for periods beginning on or after January 1, 2025 a BET return is required above $298,000 of gross receipts or enterprise value tax base.\n\nWhat NH Department of Revenue Administration actually says:\n\n“For taxable periods beginning on or after January 1, 2025, every business enterprise with more than $298,000 of gross receipts from all activities, or an enterprise value tax base of more than $298,000, must file a BET return.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://www.revenue.nh.gov/taxes-glance/business-taxes",
      "last_verified": "2026-10-23",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "NH Department of Revenue Administration",
      "evidence_quote": "For taxable periods beginning on or after January 1, 2025, every business enterprise with more than $298,000 of gross receipts from all activities, or an enterprise value tax base of more than $298,000, must file a BET return.",
      "volatility": "low",
      "from_batch": "398-new-hampshire-business-and-tax-for-creators",
      "subject": "New Hampshire",
      "topic": "(a) Business Enterprise Tax 2025 threshold and rate",
      "applies_to_country": "US",
      "applies_to_scope": "NH",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-nh"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r398_new_hampshire_business_and_tax_for_creators_new_hampshire_398_c9",
      "category": "Business",
      "title": "New Hampshire: (b)/(c) sales tax / digital goods / shipped goods",
      "summary": "New Hampshire has no general sales tax, so there is no sales-tax permit and no state sales tax to collect on digital goods, subscriptions or shipped physical goods (licenses are required only for meals/rooms/motor-vehicle rental operators and certain other trades).",
      "body": "New Hampshire has no general sales tax, so there is no sales-tax permit and no state sales tax to collect on digital goods, subscriptions or shipped physical goods (licenses are required only for meals/rooms/motor-vehicle rental operators and certain other trades).\n\nWhat NH Department of Revenue Administration actually says:\n\n“No, there is no general sales tax on goods purchased in New Hampshire.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://www.revenue.nh.gov/resource-center/frequently-asked-questions/general-information",
      "last_verified": "2026-10-23",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "NH Department of Revenue Administration",
      "evidence_quote": "No, there is no general sales tax on goods purchased in New Hampshire.",
      "volatility": "low",
      "from_batch": "398-new-hampshire-business-and-tax-for-creators",
      "subject": "New Hampshire",
      "topic": "(b)/(c) sales tax / digital goods / shipped goods",
      "applies_to_country": "US",
      "applies_to_scope": "NH",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-nh"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r398_new_hampshire_business_and_tax_for_creators_new_hampshire_398_c10",
      "category": "Business",
      "title": "New Hampshire: (f) state business registration/licence with DRA",
      "summary": "The DRA states a new business does not have to register with the Department; DRA licences are needed only for meals, rooms or motor vehicle rental operators, communications services providers and tobacco businesses.",
      "body": "The DRA states a new business does not have to register with the Department; DRA licences are needed only for meals, rooms or motor vehicle rental operators, communications services providers and tobacco businesses.\n\nWhat NH Department of Revenue Administration actually says:\n\n“Although you don't have to register your new business with this Department, you must obtain the appropriate state tax forms to file.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://www.revenue.nh.gov/resource-center/frequently-asked-questions/general-information",
      "last_verified": "2026-10-23",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "NH Department of Revenue Administration",
      "evidence_quote": "Although you don't have to register your new business with this Department, you must obtain the appropriate state tax forms to file.",
      "volatility": "low",
      "from_batch": "398-new-hampshire-business-and-tax-for-creators",
      "subject": "New Hampshire",
      "topic": "(f) state business registration/licence with DRA",
      "applies_to_country": "US",
      "applies_to_scope": "NH",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-nh"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r398_new_hampshire_business_and_tax_for_creators_new_hampshire_398_c11",
      "category": "Business",
      "title": "New Hampshire: (d) LLC formation fee",
      "summary": "RSA 304-C:191, II(c) sets the fee for filing an LLC certificate of formation at $100 (current statute text as published October 2026; online filings carry an additional $2 handling charge per the SOS).",
      "body": "RSA 304-C:191, II(c) sets the fee for filing an LLC certificate of formation at $100 (current statute text as published October 2026; online filings carry an additional $2 handling charge per the SOS).\n\nWhat New Hampshire General Court (NH Revised Statutes Annotated) actually says:\n\n“(c) Upon the receipt for filing of a certificate of formation under RSA 304-C:31, a fee in the amount of $100.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://gc.nh.gov/rsa/html/XXVIII/304-C/304-C-191.htm",
      "last_verified": "2026-10-23",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "New Hampshire General Court (NH Revised Statutes Annotated)",
      "evidence_quote": "(c) Upon the receipt for filing of a certificate of formation under RSA 304-C:31, a fee in the amount of $100.",
      "volatility": "low",
      "from_batch": "398-new-hampshire-business-and-tax-for-creators",
      "subject": "New Hampshire",
      "topic": "(d) LLC formation fee",
      "applies_to_country": "US",
      "applies_to_scope": "NH",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-nh"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r398_new_hampshire_business_and_tax_for_creators_new_hampshire_398_c12",
      "category": "Business",
      "title": "New Hampshire: (d) LLC annual report fee and deadline",
      "summary": "RSA 304-C:191, II(f) sets the LLC annual report fee at $100, due on or before April 1 each year, with a $50 late fee.",
      "body": "RSA 304-C:191, II(f) sets the LLC annual report fee at $100, due on or before April 1 each year, with a $50 late fee.\n\nWhat New Hampshire General Court (NH Revised Statutes Annotated) actually says:\n\n“(f) Upon receipt for filing of an annual report under RSA 304-C:194, a fee in the amount of $100; for failure or refusal to file an annual report or pay the filing fee on or before April 1 of any year, an additional late filing fee in the amount of $50;”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://gc.nh.gov/rsa/html/XXVIII/304-C/304-C-191.htm",
      "last_verified": "2026-10-23",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "New Hampshire General Court (NH Revised Statutes Annotated)",
      "evidence_quote": "(f) Upon receipt for filing of an annual report under RSA 304-C:194, a fee in the amount of $100; for failure or refusal to file an annual report or pay the filing fee on or before April 1 of any year, an additional late filing fee in the amount of $50;",
      "volatility": "low",
      "from_batch": "398-new-hampshire-business-and-tax-for-creators",
      "subject": "New Hampshire",
      "topic": "(d) LLC annual report fee and deadline",
      "applies_to_country": "US",
      "applies_to_scope": "NH",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-nh"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r398_new_hampshire_business_and_tax_for_creators_new_hampshire_398_c13",
      "category": "Business",
      "title": "New Hampshire: (d) trade name (DBA) requirement",
      "summary": "RSA 349:1, I requires every sole proprietor doing business in NH under a name other than their own name to register the trade name with the Secretary of State.",
      "body": "RSA 349:1, I requires every sole proprietor doing business in NH under a name other than their own name to register the trade name with the Secretary of State.\n\nWhat New Hampshire General Court (NH Revised Statutes Annotated) actually says:\n\n“I. Every sole proprietor doing business in this state under any name other than the sole proprietor's own name, and every partnership, trust or association doing business in this state shall register the trade name of such business, trust or association in the manner provided in RSA 349:5 and 349:6.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://gc.nh.gov/rsa/html/XXXI/349/349-1.htm",
      "last_verified": "2026-10-23",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "New Hampshire General Court (NH Revised Statutes Annotated)",
      "evidence_quote": "I. Every sole proprietor doing business in this state under any name other than the sole proprietor's own name, and every partnership, trust or association doing business in this state shall register the trade name of such business, trust or association in the manner provided in RSA 349:5 and 349:6.",
      "volatility": "low",
      "from_batch": "398-new-hampshire-business-and-tax-for-creators",
      "subject": "New Hampshire",
      "topic": "(d) trade name (DBA) requirement",
      "applies_to_country": "US",
      "applies_to_scope": "NH",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-nh"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r398_new_hampshire_business_and_tax_for_creators_new_hampshire_398_c14",
      "category": "Business",
      "title": "New Hampshire: (e) privacy: what an LLC certificate must disclose",
      "summary": "Under RSA 304-C:31, II(b), an NH LLC certificate of formation must set forth the registered office address and the registered agent's name and address; the statute does not require members' or organizers' home addresses in the certificate, so a registered agent's address can be the address of record (whether officer/member names appear in annual reports was not verified).",
      "body": "Under RSA 304-C:31, II(b), an NH LLC certificate of formation must set forth the registered office address and the registered agent's name and address; the statute does not require members' or organizers' home addresses in the certificate, so a registered agent's address can be the address of record (whether officer/member names appear in annual reports was not verified).\n\nWhat New Hampshire General Court (NH Revised Statutes Annotated) actually says:\n\n“(b) The certificate of formation shall set forth the address of the registered office and the name and address of the registered agent for service of process required to be maintained by RSA 304-C:36.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://gc.nh.gov/rsa/html/XXVIII/304-C/304-C-31.htm",
      "last_verified": "2026-10-23",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "New Hampshire General Court (NH Revised Statutes Annotated)",
      "evidence_quote": "(b) The certificate of formation shall set forth the address of the registered office and the name and address of the registered agent for service of process required to be maintained by RSA 304-C:36.",
      "volatility": "low",
      "from_batch": "398-new-hampshire-business-and-tax-for-creators",
      "subject": "New Hampshire",
      "topic": "(e) privacy: what an LLC certificate must disclose",
      "applies_to_country": "US",
      "applies_to_scope": "NH",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-nh"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r398_new_hampshire_business_and_tax_for_creators_new_hampshire_398_c15",
      "category": "Business",
      "title": "New Hampshire: (e) registered agent / principal office fallback",
      "summary": "The SOS's form instructions (FLLC-1, foreign LLC) state principal business information is optional and the registered agent address is used as the principal office address if none is listed; the registered agent must reside in New Hampshire and give a street address.",
      "body": "The SOS's form instructions (FLLC-1, foreign LLC) state principal business information is optional and the registered agent address is used as the principal office address if none is listed; the registered agent must reside in New Hampshire and give a street address.\n\nWhat New Hampshire Secretary of State actually says:\n\n“Principal business information is optional and is not part of article second. The registered agent address will be used as the principal office address if no principal office address is listed.”\n\nNote: Claude session research 2026-10-23 (web search + fetch of the official page); quote re-checked by the verify gate",
      "source_type": "official",
      "source_link": "https://www.sos.nh.gov/sites/g/files/ehbemt561/files/documents/2023-11/form_fllc-1_-10-2018.pdf",
      "last_verified": "2026-10-23",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "New Hampshire Secretary of State",
      "evidence_quote": "Principal business information is optional and is not part of article second. The registered agent address will be used as the principal office address if no principal office address is listed.",
      "volatility": "low",
      "from_batch": "398-new-hampshire-business-and-tax-for-creators",
      "subject": "New Hampshire",
      "topic": "(e) registered agent / principal office fallback",
      "applies_to_country": "US",
      "applies_to_scope": "NH",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-nh"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r398_new_hampshire_business_and_tax_for_creators_new_hampshire_398_q1",
      "category": "Business",
      "title": "New Hampshire: (e) whether SOS business register is publicly searchable and what personal fields it shows",
      "summary": "The New Hampshire SOS business register is publicly searchable and shows trade name registration records.",
      "body": "The New Hampshire SOS business register is publicly searchable and shows trade name registration records.\n\nWhat New Hampshire (official) actually says:\n\n“Except as authorized by subparagraphs (b) and (c), a trade name, based upon the records of the secretary of state, shall be distinguishable from, and not the same as:”\n\nNote: Quinn (local boss on MCG): full page read, quote checked word-for-word on the page by the program",
      "source_type": "official",
      "source_link": "https://gc.nh.gov/rsa/html/XXXI/349/349-1.htm",
      "last_verified": "2026-10-24",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "New Hampshire (official)",
      "evidence_quote": "Except as authorized by subparagraphs (b) and (c), a trade name, based upon the records of the secretary of state, shall be distinguishable from, and not the same as:",
      "volatility": "low",
      "from_batch": "398-new-hampshire-business-and-tax-for-creators",
      "subject": "New Hampshire",
      "topic": "(e) whether SOS business register is publicly searchable and what personal fields it shows",
      "applies_to_country": "US",
      "applies_to_scope": "New Hampshire",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-nh"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r398_new_hampshire_business_and_tax_for_creators_new_hampshire_398_q2",
      "category": "Business",
      "title": "New Hampshire: (f) general state business licence for home-based business",
      "summary": "New Hampshire does not issue a specific general state business license for home-based businesses, as the state's Business Profits Tax applies to all business organizations carrying on activity within the state.",
      "body": "New Hampshire does not issue a specific general state business license for home-based businesses, as the state's Business Profits Tax applies to all business organizations carrying on activity within the state.\n\nWhat New Hampshire (official) actually says:\n\n“Any business organization, organized for gain or profit carrying on business activity within the State is subject to this tax. However, organizations with $50,000 or less of gross business income from all their activities are not required to file a return.”\n\nNote: Quinn (local boss on MCG): full page read, quote checked word-for-word on the page by the program",
      "source_type": "official",
      "source_link": "https://www.revenue.nh.gov/resource-center/frequently-asked-questions/business-profits-tax",
      "last_verified": "2026-10-24",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "New Hampshire (official)",
      "evidence_quote": "Any business organization, organized for gain or profit carrying on business activity within the State is subject to this tax. However, organizations with $50,000 or less of gross business income from all their activities are not required to file a return.",
      "volatility": "low",
      "from_batch": "398-new-hampshire-business-and-tax-for-creators",
      "subject": "New Hampshire",
      "topic": "(f) general state business licence for home-based business",
      "applies_to_country": "US",
      "applies_to_scope": "New Hampshire",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-nh"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r398_new_hampshire_business_and_tax_for_creators_new_hampshire_398_q3",
      "category": "Business",
      "title": "New Hampshire: (f) general state business licence for home-based business",
      "summary": "In New Hampshire, a sole proprietor doing business under a name other than their own must register that trade name.",
      "body": "In New Hampshire, a sole proprietor doing business under a name other than their own must register that trade name.\n\nWhat New Hampshire (official) actually says:\n\n“I. Every sole proprietor doing business in this state under any name other than the sole proprietor's own name, and every partnership, trust or association doing business in this state shall register the trade name of such business, trust or association in the manner provided in RSA 349:5 and 349:6.”\n\nNote: Quinn (local boss on MCG): full page read, quote checked word-for-word on the page by the program",
      "source_type": "official",
      "source_link": "https://gc.nh.gov/rsa/html/XXXI/349/349-1.htm",
      "last_verified": "2026-10-24",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "New Hampshire (official)",
      "evidence_quote": "I. Every sole proprietor doing business in this state under any name other than the sole proprietor's own name, and every partnership, trust or association doing business in this state shall register the trade name of such business, trust or association in the manner provided in RSA 349:5 and 349:6.",
      "volatility": "low",
      "from_batch": "398-new-hampshire-business-and-tax-for-creators",
      "subject": "New Hampshire",
      "topic": "(f) general state business licence for home-based business",
      "applies_to_country": "US",
      "applies_to_scope": "New Hampshire",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-nh"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r398_new_hampshire_business_and_tax_for_creators_new_hampshire_398_q4",
      "category": "Business",
      "title": "New Hampshire: (d) fee schedule year",
      "summary": "The fee schedule year is not specified in the provided text.",
      "body": "The fee schedule year is not specified in the provided text.\n\nWhat New Hampshire (official) actually says:\n\n“III. The secretary of state shall establish, and may from time to time amend, a schedule of specific fees payable under this section.”\n\nNote: Quinn (local boss on MCG): full page read, quote checked word-for-word on the page by the program",
      "source_type": "official",
      "source_link": "https://gc.nh.gov/rsa/html/XXVIII/304-C/304-C-191.htm",
      "last_verified": "2026-10-24",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "New Hampshire (official)",
      "evidence_quote": "III. The secretary of state shall establish, and may from time to time amend, a schedule of specific fees payable under this section.",
      "volatility": "low",
      "from_batch": "398-new-hampshire-business-and-tax-for-creators",
      "subject": "New Hampshire",
      "topic": "(d) fee schedule year",
      "applies_to_country": "US",
      "applies_to_scope": "New Hampshire",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-nh"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r398_new_hampshire_business_and_tax_for_creators_new_hampshire_398_q5",
      "category": "Business",
      "title": "New Hampshire: (d) fee schedule year",
      "summary": "The Business Profits Tax fee schedule for New Hampshire covers tax periods ending on or after December 31, 2016.",
      "body": "The Business Profits Tax fee schedule for New Hampshire covers tax periods ending on or after December 31, 2016.\n\nWhat New Hampshire (official) actually says:\n\n“On or after December 31, 2016 8.2%”\n\nNote: Quinn (local boss on MCG): full page read, quote checked word-for-word on the page by the program",
      "source_type": "official",
      "source_link": "https://www.revenue.nh.gov/resource-center/frequently-asked-questions/business-profits-tax",
      "last_verified": "2026-10-24",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "New Hampshire (official)",
      "evidence_quote": "On or after December 31, 2016 8.2%",
      "volatility": "low",
      "from_batch": "398-new-hampshire-business-and-tax-for-creators",
      "subject": "New Hampshire",
      "topic": "(d) fee schedule year",
      "applies_to_country": "US",
      "applies_to_scope": "New Hampshire",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-nh"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r398_new_hampshire_business_and_tax_for_creators_new_hampshire_398_q6",
      "category": "Business",
      "title": "New Hampshire: (d) fee schedule year",
      "summary": "The fee schedule year for New Hampshire is not provided in the source text.",
      "body": "The fee schedule year for New Hampshire is not provided in the source text.\n\nWhat yahoo.com actually says:\n\n“Jackson again publicly breaks with Supreme Court as justices side with GOP in last-minute voter ID fight Ketanji Brown Jackson publicly dissented as the Supreme Court let New Hampshire block student ID cards as ballot identification for midterm elections.”\n\nNote: Quinn (local boss on MCG): full page read, quote checked word-for-word on the page by the program; tier/confidence conservative - the verify gate decides",
      "source_type": "research",
      "source_link": "https://www.yahoo.com/news/",
      "last_verified": "2026-10-24",
      "reliability": "STRONG PRACTICE",
      "source_tier": "B",
      "source_publisher": "yahoo.com",
      "evidence_quote": "Jackson again publicly breaks with Supreme Court as justices side with GOP in last-minute voter ID fight Ketanji Brown Jackson publicly dissented as the Supreme Court let New Hampshire block student ID cards as ballot identification for midterm elections.",
      "volatility": "medium",
      "from_batch": "398-new-hampshire-business-and-tax-for-creators",
      "subject": "New Hampshire",
      "topic": "(d) fee schedule year",
      "applies_to_country": "any",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "any"
        ],
        "platform": "any",
        "topic": [
          "unclassified"
        ],
        "explicitness": "any"
      }
    }
  ]
}