Section 77:39 Imposition of Tax.
I. A tax of 10 percent is imposed on:
(a) Gambling winnings of New Hampshire residents from anywhere derived.
(b) Gambling winnings of nonresidents of New Hampshire derived from New Hampshire entities.
II. The lottery commission and the charitable gaming and racing commission shall withhold all tax due and payable to the state from any payout of gambling winnings.
Source. 2009, 144:249, eff. July 1, 2009.