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excise tax

An excise tax is a tax imposed on the manufacture, sale, or use of goods—such as cigarettes, fuel, or alcohol—or on an occupation—such as a license tax or an attorney occupation tax—or on an activity such as gambling or betting.

Excise taxes may be ad valorem (calculated by percentage) or specific (calculated per unit).

In New Hampshire, excise taxes are imposed on certain goods and activities. Notably, New Hampshire does not have a general sales tax or an income tax on wages, which sets it apart from many other states. However, it does impose excise taxes on specific items and activities. For example, the state levies a tobacco tax on the sale of cigarettes and other tobacco products. There is also a Meals and Rooms Tax, which is applied to room rentals and prepared food. Additionally, New Hampshire imposes a tax on the sale of certain fuels. The state does not have an excise tax on alcohol sold at state-run liquor stores, but there is a tax on beer. Excise taxes in New Hampshire may be ad valorem, based on the value of the good or service, or specific, based on a fixed amount per unit, such as per gallon or per pack. There is no occupation tax on attorneys or other professions in New Hampshire. Gambling and betting activities are limited in the state, but where they are legal, such as at racetracks or charitable gaming events, the state imposes taxes on the revenues generated.

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Taxes

excise tax

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Taxes

excise tax

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