A boat fee is hereby imposed on all boats, except boats in the following exempt categories:
I. All boats under 10 feet in length, including ski craft as defined in N.H. Rev. Stat. § 270:73, V, under 10 feet in length.

Terms Used In New Hampshire Revised Statutes 72-A:2

  • following: when used by way of reference to any section of these laws, shall mean the section next preceding or following that in which such reference is made, unless some other is expressly designated. See New Hampshire Revised Statutes 21:13

II. Canoes, kayaks, rowboats, sailboats under 20 feet in length, sailboards and sailing canoes.
III. Commercial boats.
IV. Boats that are exempt pursuant to N.H. Rev. Stat. § 270-E:4.