The New Hampshire Department of Revenue Administration (DRA) is a key regulatory agency for motor vehicle businesses in the state, overseeing tax compliance and administration. While New Hampshire does not impose a general sales tax, motor vehicle businesses are subject to other state taxes such as the Business Profits Tax (BPT) and Business Enterprise Tax (BET), both of which are administered by the DRA. The DRA ensures that motor vehicle dealerships, repair shops, and other automotive businesses comply with these tax obligations by accurately reporting their profits and business activity. Additionally, the DRA enforces property tax regulations, which apply to dealership facilities and inventory. By ensuring tax compliance, the DRA plays a crucial role in maintaining a fair business environment and supporting the state's fiscal health, ensuring that motor vehicle businesses operate within the legal tax framework.