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New Hampshire Prison Commissary Surcharge Ruled an Illegal Tax

by John E. Dannenberg


The New Hampshire Supreme Court
held that state law RSA 622:7-b, which imposed a 5% surcharge on the price of all commissary sales, amounted to a disproportionate tax in violation of the New Hampshire Constitution. The 1999 law, whose beneficiary for the first $750,000 collected was ...

 

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