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What is the Business Profits Tax (BPT)?

BPT Business profits tax
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What is the Business Profits Tax (BPT)?

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An 8.5% tax is assessed on income from conducting business activity within the state. For multi-state businesses, income is apportioned, using a weighted sales factor of 2 and the payroll and property factors. Organizations operating a unitary business must use combined reporting in filing their NH return.

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