New Hampshire LLC Structure Enables Corporate Tax Avoidance While 81% of Businesses Pay No State Business Tax
New Hampshire operates a unique business tax structure where business activity generates an estimated 39% of state revenue in 2025—the highest proportion of any U.S. state—yet 81% of registered businesses pay no Business Enterprise Tax (BET) or Business Profits Tax (BPT). This dramatic asymmetry …
New Hampshire Department of Revenue Administration
New Hampshire Legislature
Limited Liability Companies
corporate-taxation
tax-avoidance
llc-loopholes
business-profits-tax
business-enterprise-tax
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