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4 5 Summatively these findings have reinforced the ideal that smoking needs to be highlighted as a global problem affecting us all, not just smokers and those around them

While there are a variety of reasons why a company may not owe tax in a given year such as the use of various deductions, exemptions, or credits it is also worth noting that the DRA estimates that as many as 130,000 to 150,000 companies are doing business in New Hampshire at any one time, suggesting that some companies that may be required to file a BPT or BET return and that may face some liability under one or both of those taxes are not now doing so.[5] Revenue arising from business profits and business enterprise taxes flows into both the General Fund and the Education Fund

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