Information from NADA Title & Registration Textbook 2004

New Hampshire Sales or Use Tax Applicable to Registration

NONE – The Application for Registration must be accompanied by a PERMIT FEE receipt. The Permit Fee is based on list price and age. PERMIT FEE – The permit fee shall be paid to the City Treasurer or Town Clerk of the applicant’s residence, and is based as follows: 18 mills on each dollar of the maker’s list price for a motor vehicle manufacturer in the current calendar year; 15 mills on each dollar of the maker’s list price for a motor vehicle manufactured in the first preceding calendar year; 12 mills on each dollar of the maker’s list price for a motor vehicle manufactured in the second preceding calendar year; 9 mills on each dollar of the maker’s list price for a motor vehicle manufactured in the forth preceding calendar year; and 3 mills for a vehicle manufactured in the fifth preceding calendar year and any calendar year. Prior. In no event shall the fee be less than $5.00. If customer receives two vehicles for one vehicle from a dealer, and no money changes hands on an even exchange, no taxes are due but a Permit Fee on both vehicle received is due. NOTE: Effective with 1996 model year, Permit Fees will be based on the model year; 1995 and less will continue on year manufactured until 3 mills are standard rate.