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David P. Eby &a. v. The State of New Hampshire


The New Hampshire Supreme Court issued its opinion which analyzed the state’s Gambling Winnings Tax RSA 77:38-:50 (Supp. 2009) (amended 2010; repealed 2011). In its order granting summary judgment in favor of the State and denying the petitioners’ motions for summary judgment, the Court upheld the constitutionality of the Gambling Winnings Tax finding that the tax neither lacked uniformity nor was it disproportional or unreasonable. The Court further held that the petitioners lack standing to bring their remaining challenges to the tax.

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