According to this article:
http://newenglandboating.com/news/nh...owing-law.html, the law was changed in 2012.
http://www.gencourt.state.nh.us/rsa/.../270-D-mrg.htm270-D:3 III. No more than 6 persons may be towed on one or more inflatable tubes and no more than 2 persons may be towed on water skis, aquaplanes, or other devices from the same motorboat at the same time. When 3 or more persons are being towed, 2 observers, in addition to the operator, shall be in the towing vessel. Such observers shall be 13 years of age or older. Notwithstanding this paragraph, more than 2 skiers may be towed if a special permit is issued by the director.