Business Financing and Tax Advantages

Merrimack…Local Spirit, Global Impact

New Hampshire's tax structure is business friendly.  There is no broad-base personal income tax, no sales tax,  no use tax, no inventory tax, no equipment or machinery tax, no capital gains tax, and no higher assessment for commercial or industrial real estate.

The State of New Hampshire has taken steps to assist local businesses such as creating a Research and Development Tax Credit, passing the Renewable Energy Act, establishing an Economic Revitalization Tax Credit (ERZ Zones), and revitalizing the job training grant program.  For more information, please visit the New Hampshire Department of Business and Economic Affairs web site.

Merrimack ERZ Designations

The Town of Merrimack currently has several designated ERZ locations.  In April 2016, the State of NH approved the most recent ERZ location, designating a large area in the southern DW Highway Corridor as an ERZ.  This new ERZ encompasses former ERZ's at 57-59 DW Highway and 221 DW Highway, which are now part of the new zone.

The ERZ program sunset date was extended by the Legislature and Governor, and is now set to sunset January 1, 2028.

Our current ERZ designated locations (map below):

  • 6, 8, 10-21 Continental Boulevard (established December 2010, Renewed September 2021)
  • 526 & 534 Daniel Webster Highway and 6 William Street (Former Zylas) (Established May 2012)
  • 360 Daniel Webster Highway (Former Shaw's Plaza) (Established May 2012)
  • Southern DW Highway Corridor (Amended December 2016, Renewed September 2021)