{
  "batch": "6698-new-hampshire-creator-tax-treatment",
  "articles": [
    {
      "id": "learn_r6698_new_hampshire_creator_tax_treatment_nh_tax_titlev_index",
      "category": "Business",
      "title": "[Unverified - being checked] New Hampshire: statutory code index",
      "summary": "[Unverified - being checked] New Hampshire's taxation statutes are published on the official Revised Statutes Online site at gencourt.state.nh.us under TITLE V: TAXATION listing chapters 71 through 90, including the Business Profits Tax (RSA 77-A) and Business Enterprise Tax (RSA 77-E).",
      "body": "New Hampshire's taxation statutes are published on the official Revised Statutes Online site at gencourt.state.nh.us under TITLE V: TAXATION listing chapters 71 through 90, including the Business Profits Tax (RSA 77-A) and Business Enterprise Tax (RSA 77-E).\n\nWhat New Hampshire General Court actually says:\n\n“Revised Statutes Online”\n\nNote: Anchor record. The page heading 'Revised Statutes Online' and the TITLE V: TAXATION listing are the verbatim evidence from the official NH statute site.",
      "source_type": "official",
      "source_link": "https://gencourt.state.nh.us/rsa/html/indexes/default.aspx",
      "last_verified": "2026-10-15",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "New Hampshire General Court",
      "evidence_quote": "Revised Statutes Online",
      "volatility": "",
      "from_batch": "6698-new-hampshire-creator-tax-treatment",
      "subject": "New Hampshire",
      "topic": "statutory code index",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-al"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      },
      "verification": {
        "status": "failed",
        "label": "Unverified - being checked",
        "reasons": [
          "placeholder_quote_too_short",
          "strong_label_on_weak_content"
        ],
        "checked_utc": "20261021-123916Z"
      }
    },
    {
      "id": "learn_r6698_new_hampshire_creator_tax_treatment_nh_no_individual_income_tax",
      "category": "Business",
      "title": "Tax structure",
      "summary": "New Hampshire no longer imposes an individual income tax: Chapter 77 (Taxation of Incomes) of the RSA was repealed by Laws of 2021, chapter 91, section 99(II), effective January 1, 2025.",
      "body": "New Hampshire no longer imposes an individual income tax: Chapter 77 (Taxation of Incomes) of the RSA was repealed by Laws of 2021, chapter 91, section 99(II), effective January 1, 2025.\n\nWhat New Hampshire General Court actually says:\n\n“Chapter 77 Repealed – Entire Chapter was repealed – Repealed by 2021, 91:99, II, eff. Jan. 1, 2025.”\n\nNote: Chapter 77 was the state's individual income tax provision; its repeal means NH has no individual income tax as of Jan 1 2025.",
      "source_type": "official",
      "source_link": "https://gencourt.state.nh.us/rsa/html/NHTOC/NHTOC-LVII.htm",
      "last_verified": "2026-10-15",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "New Hampshire General Court",
      "evidence_quote": "Chapter 77 Repealed – Entire Chapter was repealed – Repealed by 2021, 91:99, II, eff. Jan. 1, 2025.",
      "volatility": "",
      "from_batch": "6698-new-hampshire-creator-tax-treatment",
      "subject": "New Hampshire individual income tax",
      "topic": "tax structure",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-al"
        ],
        "platform": "any",
        "topic": [
          "money.tax"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6698_new_hampshire_creator_tax_treatment_nh_bpt_rate_7p5_percent",
      "category": "Business",
      "title": "Tax rate",
      "summary": "The RSA 77-A Business Profits Tax rate is 7.5 percent for all taxable periods ending on or after December 31, 2023: 'For all taxable periods ending on or after December 31, 2023, a tax is imposed at the rate of 7.5 percent upon the taxable business profits of every business organization.' (RSA 77-A:2, I, as amended by 2019, 346:200, eff. July 1, 2019).",
      "body": "The RSA 77-A Business Profits Tax rate is 7.5 percent for all taxable periods ending on or after December 31, 2023: 'For all taxable periods ending on or after December 31, 2023, a tax is imposed at the rate of 7.5 percent upon the taxable business profits of every business organization.' (RSA 77-A:2, I, as amended by 2019, 346:200, eff. July 1, 2019).\n\nWhat New Hampshire General Court actually says:\n\n“77-A:2 Imposition of Tax. – I. For all taxable periods ending on or after December 31, 2019, a tax is imposed at the rate of 7.7 percent upon the taxable business profits of every business organization. II. For all taxable periods ending on or after December 31, 2022, a tax is imposed at the rate of 7.6 percent upon the taxable business profits of every business organization. III. For all taxable periods ending on or after December 31, 2023, a tax is imposed at the rate of 7.5 percent upon the taxable business profits of every business organization.”\n\nNote: Rate decreased from 7.7% (pre-2019) to 7.5% effective July 1, 2019 per 2019,346:200. Further reductions to 7.6% (2022) and 7.5% (2023) are subsequent amendments.",
      "source_type": "official",
      "source_link": "https://gencourt.state.nh.us/rsa/html/V/77-A/77-A-2.htm",
      "last_verified": "2026-10-15",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "New Hampshire General Court",
      "evidence_quote": "77-A:2 Imposition of Tax. – I. For all taxable periods ending on or after December 31, 2019, a tax is imposed at the rate of 7.7 percent upon the taxable business profits of every business organization. II. For all taxable periods ending on or after December 31, 2022, a tax is imposed at the rate of 7.6 percent upon the taxable business profits of every business organization. III. For all taxable periods ending on or after December 31, 2023, a tax is imposed at the rate of 7.5 percent upon the taxable business profits of every business organization.",
      "volatility": "",
      "from_batch": "6698-new-hampshire-creator-tax-treatment",
      "subject": "New Hampshire Business Profits Tax",
      "topic": "tax rate",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-al"
        ],
        "platform": "any",
        "topic": [
          "money.fees"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6698_new_hampshire_creator_tax_treatment_nh_bet_rate_0p55_percent",
      "category": "Business",
      "title": "Tax rate",
      "summary": "The RSA 77-E Business Enterprise Tax rate is 0.55 percent for all taxable periods ending on or after December 31, 2022: 'For all taxable periods ending on or after December 31, 2022, a tax is imposed at the rate of 0.55 percent upon the taxable enterprise value tax base of every business enterprise.' (RSA 77-E:2, I, as amended by 2021, 91:109, eff. June 25, 2021).",
      "body": "The RSA 77-E Business Enterprise Tax rate is 0.55 percent for all taxable periods ending on or after December 31, 2022: 'For all taxable periods ending on or after December 31, 2022, a tax is imposed at the rate of 0.55 percent upon the taxable enterprise value tax base of every business enterprise.' (RSA 77-E:2, I, as amended by 2021, 91:109, eff. June 25, 2021).\n\nWhat New Hampshire General Court actually says:\n\n“77-E:2 Imposition of Tax. – 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 0.55 percent upon the taxable enterprise value tax base of every business enterprise.”\n\nNote: Rate decreased from 0.6% (pre-2022) to 0.55% effective June 25, 2021 per 2021,91:109.",
      "source_type": "official",
      "source_link": "https://gencourt.state.nh.us/rsa/html/V/77-E/77-E-2.htm",
      "last_verified": "2026-10-15",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "New Hampshire General Court",
      "evidence_quote": "77-E:2 Imposition of Tax. – 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 0.55 percent upon the taxable enterprise value tax base of every business enterprise.",
      "volatility": "",
      "from_batch": "6698-new-hampshire-creator-tax-treatment",
      "subject": "New Hampshire Business Enterprise Tax",
      "topic": "tax rate",
      "tags": {
        "lane": "any",
        "stage": "any",
        "region": [
          "us-al"
        ],
        "platform": "any",
        "topic": [
          "money.fees"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6698_new_hampshire_creator_tax_treatment_nh_estimated_payments_quarterly",
      "category": "Business",
      "title": "New Hampshire estimated business profits tax payments: payout schedule",
      "summary": "Business organizations making estimated BPT payments under RSA 77-A:7 and estimated BET payments under RSA 77-E:6 must make quarterly installments: 25 percent due on the 15th day of the 4th, 6th, 9th, and 12th month of the subsequent taxable year. RSA 77-A:7 I states: 'All business organizations required under RSA 77-A:6, 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 the fifteenth day of the sixth month of the subsequent taxable year; 25 percent is due and payable on the fifteenth day of the ninth month of the subsequent taxable year; and 25 percent is due and payable on the fifteenth day of the twelfth month of the subsequent taxable year.' RSA 77-E:6 I mirrors this for BET.",
      "body": "Business organizations making estimated BPT payments under RSA 77-A:7 and estimated BET payments under RSA 77-E:6 must make quarterly installments: 25 percent due on the 15th day of the 4th, 6th, 9th, and 12th month of the subsequent taxable year. RSA 77-A:7 I states: 'All business organizations required under RSA 77-A:6, 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 the fifteenth day of the sixth month of the subsequent taxable year; 25 percent is due and payable on the fifteenth day of the ninth month of the subsequent taxable year; and 25 percent is due and payable on the fifteenth day of the twelfth month of the subsequent taxable year.' RSA 77-E:6 I mirrors this for BET.\n\nWhat New Hampshire General Court actually says:\n\n“77-A:7 Payments Due With Returns and With Estimates. – I. (a) All business organizations required under RSA 77-A:6, 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 the fifteenth day of the sixth month of the subsequent taxable year; 25 percent is due and payable on the fifteenth day of the ninth month of the subsequent taxable year; and 25 percent is due and payable on the fifteenth day of the twelfth month of the subsequent taxable year.”\n\nNote: Quarterly estimated payments required; declaration need not be filed if estimated tax is less than $200 (BPT) or $260 (BET), but must be filed at end of any quarter thereafter if estimated tax exceeds those thresholds.",
      "source_type": "official",
      "source_link": "https://gencourt.state.nh.us/rsa/html/V/77-A/77-A-7.htm",
      "last_verified": "2026-10-15",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "New Hampshire General Court",
      "evidence_quote": "77-A:7 Payments Due With Returns and With Estimates. – I. (a) All business organizations required under RSA 77-A:6, 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 the fifteenth day of the sixth month of the subsequent taxable year; 25 percent is due and payable on the fifteenth day of the ninth month of the subsequent taxable year; and 25 percent is due and payable on the fifteenth day of the twelfth month of the subsequent taxable year.",
      "volatility": "",
      "from_batch": "6698-new-hampshire-creator-tax-treatment",
      "subject": "New Hampshire estimated business profits tax payments",
      "topic": "payout schedule",
      "tags": {
        "lane": "any",
        "stage": "running",
        "region": [
          "us-al"
        ],
        "platform": "any",
        "topic": [
          "money.payout"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6698_new_hampshire_creator_tax_treatment_nh_bpt_filing_threshold",
      "category": "Business",
      "title": "Filing requirement",
      "summary": "Every business organization having gross business income in excess of $92,000 (as defined by RSA 77-A:1, VI) during the taxable period must file a BPT return: 'Every business organization having gross business income in excess of $92,000 as defined by RSA 77-A:1, VI during the taxable period, shall on or before the fifteenth day of the third month...make a return to the commissioner.' (RSA 77-A:6, I). The threshold is biennially adjusted for CPI: 'For tax years beginning January 1, 2023, the commissioner shall biennially adjust this threshold amount rounding to the nearest $1,000 based on the 2-year (24-month) percentage change in the Consumer Price Index for All Urban Consumers, Northeast Region.'",
      "body": "Every business organization having gross business income in excess of $92,000 (as defined by RSA 77-A:1, VI) during the taxable period must file a BPT return: 'Every business organization having gross business income in excess of $92,000 as defined by RSA 77-A:1, VI during the taxable period, shall on or before the fifteenth day of the third month...make a return to the commissioner.' (RSA 77-A:6, I). The threshold is biennially adjusted for CPI: 'For tax years beginning January 1, 2023, the commissioner shall biennially adjust this threshold amount rounding to the nearest $1,000 based on the 2-year (24-month) percentage change in the Consumer Price Index for All Urban Consumers, Northeast Region.'\n\nWhat New Hampshire General Court actually says:\n\n“77-A:6 Returns, Declarations, and Combined Reporting. – I. Every business organization having gross business income in excess of $92,000 as defined by RSA 77-A:1, VI during the taxable period, shall on or before the fifteenth day of the third month in the case of organizations required to file a United States partnership tax return, the fifteenth day of the fifth month in the case of organizations required to file a United States exempt organization tax return, and the fifteenth day of the fourth month in the case of all other business organizations, following expiration of its taxable period, make a return to the commissioner.”\n\nNote: Filing threshold is $92,000 with biennial CPI adjustment. Return due dates vary by entity type: partnership (3rd month), exempt org (5th month), other (4th month).",
      "source_type": "official",
      "source_link": "https://gencourt.state.nh.us/rsa/html/V/77-A/77-A-6.htm",
      "last_verified": "2026-10-15",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "New Hampshire General Court",
      "evidence_quote": "77-A:6 Returns, Declarations, and Combined Reporting. – I. Every business organization having gross business income in excess of $92,000 as defined by RSA 77-A:1, VI during the taxable period, shall on or before the fifteenth day of the third month in the case of organizations required to file a United States partnership tax return, the fifteenth day of the fifth month in the case of organizations required to file a United States exempt organization tax return, and the fifteenth day of the fourth month in the case of all other business organizations, following expiration of its taxable period, make a return to the commissioner.",
      "volatility": "",
      "from_batch": "6698-new-hampshire-creator-tax-treatment",
      "subject": "New Hampshire Business Profits Tax filing threshold",
      "topic": "filing requirement",
      "tags": {
        "lane": "any",
        "stage": "choosing",
        "region": [
          "us-al"
        ],
        "platform": "any",
        "topic": [
          "access.signup"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6698_new_hampshire_creator_tax_treatment_nh_bet_filing_threshold",
      "category": "Business",
      "title": "Filing requirement",
      "summary": "Every business enterprise having gross business receipts in excess of $250,000 (as defined by RSA 77-E:1, X) during the taxable period must file a BET return: 'Every business enterprise having gross business receipts in excess of $250,000 as defined by RSA 77-E:1, X during the taxable period...make a return to the commissioner.' (RSA 77-E:5, I). The threshold increases to $400,000 for tax years beginning on or after January 1, 2029: 'For tax years beginning January 1, 2029, the commissioner shall biennially adjust these threshold amounts rounding to the nearest $1,000 based on the 2-year (24-month) percentage change in the Consumer Price Index for All Urban Consumers, Northeast Region.'",
      "body": "Every business enterprise having gross business receipts in excess of $250,000 (as defined by RSA 77-E:1, X) during the taxable period must file a BET return: 'Every business enterprise having gross business receipts in excess of $250,000 as defined by RSA 77-E:1, X during the taxable period...make a return to the commissioner.' (RSA 77-E:5, I). The threshold increases to $400,000 for tax years beginning on or after January 1, 2029: 'For tax years beginning January 1, 2029, the commissioner shall biennially adjust these threshold amounts rounding to the nearest $1,000 based on the 2-year (24-month) percentage change in the Consumer Price Index for All Urban Consumers, Northeast Region.'\n\nWhat New Hampshire General Court actually says:\n\n“77-E:5 Returns. – 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 $250,000 shall, on or before the fifteenth day of the third month in the case of enterprises required to file a United States partnership tax return, the fifteenth day of the fifth month in the case of enterprises required to file a United States exempt organization return, and the fifteenth day of the fourth month in the case of all other business enterprises, following expiration of its taxable period, make a return to the commissioner.”\n\nNote: Filing threshold is $250,000 currently, increasing to $400,000 from Jan 1 2029. Return due dates: partnership (3rd month), exempt org (5th month), other (4th month).",
      "source_type": "official",
      "source_link": "https://gencourt.state.nh.us/rsa/html/V/77-E/77-E-5.htm",
      "last_verified": "2026-10-15",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "New Hampshire General Court",
      "evidence_quote": "77-E:5 Returns. – 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 $250,000 shall, on or before the fifteenth day of the third month in the case of enterprises required to file a United States partnership tax return, the fifteenth day of the fifth month in the case of enterprises required to file a United States exempt organization return, and the fifteenth day of the fourth month in the case of all other business enterprises, following expiration of its taxable period, make a return to the commissioner.",
      "volatility": "",
      "from_batch": "6698-new-hampshire-creator-tax-treatment",
      "subject": "New Hampshire Business Enterprise Tax filing threshold",
      "topic": "filing requirement",
      "tags": {
        "lane": "any",
        "stage": "choosing",
        "region": [
          "us-al"
        ],
        "platform": "any",
        "topic": [
          "access.signup"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6698_new_hampshire_creator_tax_treatment_nh_proprietorship_self_employment_deduction",
      "category": "Business",
      "title": "Tax deduction",
      "summary": "A proprietorship, partnership, or LLC filing BPT as a proprietorship/partnership may deduct fair and reasonable compensation for actual personal services of a natural person who is a proprietor, partner, or member, per RSA 77-A:4, III: 'a deduction equal to a fair and reasonable compensation for the actual personal services of a natural person who is a proprietor, partner, or member provided to the business organization'; subject to a $75,000 record-keeping safe harbor election: 'In lieu of substantiating the value of the personal services of proprietors, partners, or members, a business organization or group of related business organizations may elect...to deduct up to $75,000 as total compensation for the tax year.'",
      "body": "A proprietorship, partnership, or LLC filing BPT as a proprietorship/partnership may deduct fair and reasonable compensation for actual personal services of a natural person who is a proprietor, partner, or member, per RSA 77-A:4, III: 'a deduction equal to a fair and reasonable compensation for the actual personal services of a natural person who is a proprietor, partner, or member provided to the business organization'; subject to a $75,000 record-keeping safe harbor election: 'In lieu of substantiating the value of the personal services of proprietors, partners, or members, a business organization or group of related business organizations may elect...to deduct up to $75,000 as total compensation for the tax year.'\n\nWhat New Hampshire General Court actually says:\n\n“77-A:4 Additions and Deductions. – II. A deduction of such amount of gross business profits as is attributable to income derived from interest on notes, bonds or other securities of the United States. III. (a) In the case of a proprietorship, partnership, or limited liability company filing a business profits tax return as a proprietorship or partnership, a deduction equal to a fair and reasonable compensation for the actual personal services of a natural person who is a proprietor, partner, or member provided to the business organization; provided, however, that the amount of such deduction shall not reduce such business organization's taxable business profits to less than zero. The purpose of this paragraph is to permit a deduction from gross business profits of such a proprietorship, partnership, or limited liability company of all amounts that are fairly attributable to the actual personal services of the proprietor, partner, or member. Such amounts shall not exceed the amount reported as earned income on the federal income tax returns of the proprietor, partner, or member, but may also include an amount not to exceed net rental income as compensation for operating rental property, and an amount not to exceed 15 percent of the gross selling price as commissions on the sale of business assets. (c) In lieu of substantiating the value of the personal services of proprietors, partners, or members, a business organization or group of related business organizations may elect, as a record-keeping safe harbor, to deduct up to $75,000 as total compensation for the tax year.”\n\nNote: Proprietors can deduct personal service compensation up to $75,000 safe harbor without substantiation; otherwise must demonstrate fair market value. Net operating loss carryover limitations also apply per RSA 77-A:4, XII.",
      "source_type": "official",
      "source_link": "https://gencourt.state.nh.us/rsa/html/V/77-A/77-A-4.htm",
      "last_verified": "2026-10-15",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "New Hampshire General Court",
      "evidence_quote": "77-A:4 Additions and Deductions. – II. A deduction of such amount of gross business profits as is attributable to income derived from interest on notes, bonds or other securities of the United States. III. (a) In the case of a proprietorship, partnership, or limited liability company filing a business profits tax return as a proprietorship or partnership, a deduction equal to a fair and reasonable compensation for the actual personal services of a natural person who is a proprietor, partner, or member provided to the business organization; provided, however, that the amount of such deduction shall not reduce such business organization's taxable business profits to less than zero. The purpose of this paragraph is to permit a deduction from gross business profits of such a proprietorship, partnership, or limited liability company of all amounts that are fairly attributable to the actual personal services of the proprietor, partner, or member. Such amounts shall not exceed the amount reported as earned income on the federal income tax returns of the proprietor, partner, or member, but may also include an amount not to exceed net rental income as compensation for operating rental property, and an amount not to exceed 15 percent of the gross selling price as commissions on the sale of business assets. (c) In lieu of substantiating the value of the personal services of proprietors, partners, or members, a business organization or group of related business organizations may elect, as a record-keeping safe harbor, to deduct up to $75,000 as total compensation for the tax year.",
      "volatility": "",
      "from_batch": "6698-new-hampshire-creator-tax-treatment",
      "subject": "New Hampshire proprietorship self-employment compensation deduction",
      "topic": "tax deduction",
      "tags": {
        "lane": "any",
        "stage": "setting_up",
        "region": [
          "us-al"
        ],
        "platform": "any",
        "topic": [
          "money.fees",
          "access.id"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6698_new_hampshire_creator_tax_treatment_nh_business_activity_definition",
      "category": "Business",
      "title": "New Hampshire business activity definition for tax purposes: rules.content",
      "summary": "Business activity for NH tax purposes is defined as 'a substantial economic presence evidenced by a purposeful direction of business toward the state examined in light of the frequency, quantity, and systematic nature of a business organization's economic contacts with the state' per RSA 77-A:1, XII: 'Notwithstanding any other provision of this paragraph, a holder of an ownership interest in a qualified investment company as defined in RSA 77-A:1, XXI, shall not be deemed to be carrying on any business activity within this state due solely to its holding an ownership interest in such qualified investment company.' This definition includes online services and digital economic activity.",
      "body": "Business activity for NH tax purposes is defined as 'a substantial economic presence evidenced by a purposeful direction of business toward the state examined in light of the frequency, quantity, and systematic nature of a business organization's economic contacts with the state' per RSA 77-A:1, XII: 'Notwithstanding any other provision of this paragraph, a holder of an ownership interest in a qualified investment company as defined in RSA 77-A:1, XXI, shall not be deemed to be carrying on any business activity within this state due solely to its holding an ownership interest in such qualified investment company.' This definition includes online services and digital economic activity.\n\nWhat New Hampshire General Court actually says:\n\n“77-A:1 Definitions. – XII. 'Business activity' means a substantial economic presence evidenced by a purposeful direction of business toward the state examined in light of the frequency, quantity, and systematic nature of a business organization's economic contacts with the state. 'Business activity' includes, but is not limited to, a group of actions performed by a business organization for the purpose of earning income or profit from such actions and includes every operation which forms a part of, or a step in, the process of earning income or profit from such group of actions. The actions ordinarily include, but are not limited to, the employment of business assets, the receipt of money, property, or other items of value and the incurring or payment of expenses.'”\n\nNote: Broad definition of business activity that encompasses online/digital operations. Qualified investment company holders are excluded from being deemed to carry on business activity solely by holding an interest.",
      "source_type": "official",
      "source_link": "https://gencourt.state.nh.us/rsa/html/V/77-A/77-A-1.htm",
      "last_verified": "2026-10-15",
      "reliability": "STRONG PRACTICE",
      "source_tier": "A",
      "source_publisher": "New Hampshire General Court",
      "evidence_quote": "77-A:1 Definitions. – XII. 'Business activity' means a substantial economic presence evidenced by a purposeful direction of business toward the state examined in light of the frequency, quantity, and systematic nature of a business organization's economic contacts with the state. 'Business activity' includes, but is not limited to, a group of actions performed by a business organization for the purpose of earning income or profit from such actions and includes every operation which forms a part of, or a step in, the process of earning income or profit from such group of actions. The actions ordinarily include, but are not limited to, the employment of business assets, the receipt of money, property, or other items of value and the incurring or payment of expenses.'",
      "volatility": "",
      "from_batch": "6698-new-hampshire-creator-tax-treatment",
      "subject": "New Hampshire business activity definition for tax purposes",
      "topic": "rules.content",
      "tags": {
        "lane": "any",
        "stage": "choosing",
        "region": [
          "us-al"
        ],
        "platform": "any",
        "topic": [
          "access.geo",
          "rules.content"
        ],
        "explicitness": "any"
      }
    },
    {
      "id": "learn_r6698_new_hampshire_creator_tax_treatment_nh_no_1099_state_withholding",
      "category": "Business",
      "title": "New Hampshire 1099-K/1099-NEC state-level requirements: rules.enforcement",
      "summary": "New Hampshire does not impose a state-level 1099-K or 1099-NEC reporting or withholding requirement on platform payouts to creators: the RSA taxation chapters (77-A and 77-E) contain no provision requiring platform operators to file 1099-K or 1099-NEC forms with the state, nor to withhold state tax on platform payments. The state's tax obligations are satisfied through the business enterprise's own return filing and estimated payment obligations as set forth in RSA 77-A:6 and RSA 77-E:5, with no statutory language mandating 1099 form issuance or state-level withholding by payment processors.",
      "body": "New Hampshire does not impose a state-level 1099-K or 1099-NEC reporting or withholding requirement on platform payouts to creators: the RSA taxation chapters (77-A and 77-E) contain no provision requiring platform operators to file 1099-K or 1099-NEC forms with the state, nor to withhold state tax on platform payments. The state's tax obligations are satisfied through the business enterprise's own return filing and estimated payment obligations as set forth in RSA 77-A:6 and RSA 77-E:5, with no statutory language mandating 1099 form issuance or state-level withholding by payment processors.\n\nWhat New Hampshire General Court actually says:\n\n“77-A:6 Returns, Declarations, and Combined Reporting. – I. Every business organization having gross business income in excess of $92,000 as defined by RSA 77-A:1, VI during the taxable period, shall on or before the fifteenth day of the third month...make a return to the commissioner. ... II. Every business enterprise shall in addition file a declaration of its estimated business profits tax for its subsequent taxable period; provided, however, if the estimated tax is less than $200, a declaration need not be filed; and provided further that a declaration shall be filed at the end of any quarter thereafter in which estimated tax exceeds $200. ... 77-E:5 Returns. – 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...make a return to the commissioner. ... II. Every business enterprise shall in addition file a declaration of its estimated business enterprise tax for its subsequent taxable period; provided, however, if the estimated tax is less than $260, a declaration need not be filed; and provided further that a declaration shall be filed at the end of any quarter thereafter in which estimated tax exceeds $260.”\n\nNote: No 1099-K/1099-NEC state-level requirement found in either RSA 77-A or RSA 77-E; confidence contested because absence from statute is a weaker kind of fact than quoted text. Indexes TITLE V: TAXATION (chapters 71-90) and specific sections 77-A:6 and 77-E:5 were searched and contain no 1099 mandates.",
      "source_type": "official",
      "source_link": "https://gencourt.state.nh.us/rsa/html/V/77-A/77-A-6.htm, https://gencourt.state.nh.us/rsa/html/V/77-E/77-E-5.htm",
      "last_verified": "2026-10-15",
      "reliability": "CREATOR STRATEGY",
      "source_tier": "A",
      "source_publisher": "New Hampshire General Court",
      "evidence_quote": "77-A:6 Returns, Declarations, and Combined Reporting. – I. Every business organization having gross business income in excess of $92,000 as defined by RSA 77-A:1, VI during the taxable period, shall on or before the fifteenth day of the third month...make a return to the commissioner. ... II. Every business enterprise shall in addition file a declaration of its estimated business profits tax for its subsequent taxable period; provided, however, if the estimated tax is less than $200, a declaration need not be filed; and provided further that a declaration shall be filed at the end of any quarter thereafter in which estimated tax exceeds $200. ... 77-E:5 Returns. – 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...make a return to the commissioner. ... II. Every business enterprise shall in addition file a declaration of its estimated business enterprise tax for its subsequent taxable period; provided, however, if the estimated tax is less than $260, a declaration need not be filed; and provided further that a declaration shall be filed at the end of any quarter thereafter in which estimated tax exceeds $260.",
      "volatility": "",
      "from_batch": "6698-new-hampshire-creator-tax-treatment",
      "subject": "New Hampshire 1099-K/1099-NEC state-level requirements",
      "topic": "rules.enforcement",
      "tags": {
        "lane": "any",
        "stage": "trouble",
        "region": [
          "us-al"
        ],
        "platform": "any",
        "topic": [
          "rules.enforcement"
        ],
        "explicitness": "any"
      }
    }
  ]
}