NH Maps
Taxes#30 of 102 · Added July 22, 2026

Business Equipment Taxes

How states tax tangible business property

New HampshireFully taxed25 statesDe minimis exemption11 statesFully exempt14 states

Data: Tax Foundation; state statutes, 2025 ↗nhmaps.com/42

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Most states still tax the desks, servers, and machinery your business already paid for. New Hampshire exempts business personal property entirely.

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The data

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Tax treatment of tangible business property (state law category)

Map: Tax Foundation — Tangible Personal Property Taxes ↗Data: Tax Foundation; state statutes, 2025 ↗Found via @GregMooreNH ↗
View the data (50 states)
#StateValue
1AlabamaFully taxed
2AlaskaFully taxed
3ArkansasFully taxed
4CaliforniaFully taxed
5ConnecticutFully taxed
6KansasFully taxed
7KentuckyFully taxed
8LouisianaFully taxed
9MaineFully taxed
10MassachusettsFully taxed
11MississippiFully taxed
12MissouriFully taxed
13NebraskaFully taxed
14NevadaFully taxed
15North CarolinaFully taxed
16OklahomaFully taxed
17OregonFully taxed
18South CarolinaFully taxed
19TennesseeFully taxed
20TexasFully taxed
21VermontFully taxed
22VirginiaFully taxed
23WashingtonFully taxed
24West VirginiaFully taxed
25WyomingFully taxed
26ArizonaDe minimis exemption
27ColoradoDe minimis exemption
28FloridaDe minimis exemption
29GeorgiaDe minimis exemption
30IdahoDe minimis exemption
31IndianaDe minimis exemption
32MarylandDe minimis exemption
33MichiganDe minimis exemption
34MontanaDe minimis exemption
35Rhode IslandDe minimis exemption
36UtahDe minimis exemption
37DelawareFully exempt
38HawaiiFully exempt
39IllinoisFully exempt
40IowaFully exempt
41MinnesotaFully exempt
42New HampshireFully exempt
43New JerseyFully exempt
44New MexicoFully exempt
45New YorkFully exempt
46North DakotaFully exempt
47OhioFully exempt
48PennsylvaniaFully exempt
49South DakotaFully exempt
50WisconsinFully exempt

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