Laws › Title V: Taxation

RSA 78-F

Chapter 78-F: Position on Out-Of-State Taxation of Remote Worker Income

The text as the General Court's table holds it. Includes changes through 2026; 2027 laws not yet included. Taken from the General Court's database on October 19, 2026. The official text on gc.nh.gov.

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MLA
“Chapter 78-F: Position on Out-Of-State Taxation of Remote Worker Income.” Granite Record, https://graniterecord.org/laws/78-f. Accessed 19 Oct. 2026.
APA
Granite Record. (n.d.). Chapter 78-F: Position on Out-Of-State Taxation of Remote Worker Income. Retrieved 19 Oct. 2026, from https://graniterecord.org/laws/78-f
Chicago
Granite Record. “Chapter 78-F: Position on Out-Of-State Taxation of Remote Worker Income.” Accessed 19 Oct. 2026. https://graniterecord.org/laws/78-f.
BibTeX
@misc{laws-78-f, title = {Chapter 78-F: Position on Out-Of-State Taxation of Remote Worker Income}, howpublished = {Granite Record}, url = {https://graniterecord.org/laws/78-f}, note = {Accessed 19 Oct. 2026} }

78-F:1 Purpose; Declaration.

In order to promote the health of its economy and the welfare of its citizens, by preserving an environment in which labor is not unduly penalized, it is declared to be the sovereign interest of the state of New Hampshire that the income from employer-employee relationship such as wage income, salary income, or other employee compensation earned or received by residents of the state of New Hampshire for services entirely performed within the state of New Hampshire shall not be subject to personal income taxation in any other state.

Source. 2022, 185:1, eff. June 17, 2022.

How it has changed

From the section's source note, newest first.

  • 2022 Laws of 2022, chapter 185 · HB 1097