Taxation is a policy area that makes New Hampshire unique. Our business tax structure, particularly the Business Enterprise Tax, was created in 1993 specific to New Hampshire’s existing tax structure, and the state famously has no broad-based income or sales tax. The Dupont Group represented a major manufacturer and employer in the state in making the business tax system fairer through the change in 1993. We have helped the retail industry in New Hampshire to maintain the importance of New Hampshire’s sales tax-free status through research, writing, opinion leaders and grassroots efforts. Our work has also included the state’s gas tax, gambling taxes, telecommunications tax, property tax, current use tax, and proposals for an entertainment tax, among others.