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Laws & Rules > Declaratory Rulings (DCRs)
 
 

Pursuant to NH Code of Administrative Rules Rev 209.02, petitions for declaratory rulings concern a proposed, specific transaction and are issued directly to the petitioners with respect to the particular transactions and facts discussed within the ruling. Each ruling below represents a holding of the Department on those transactions and facts for those petitioners only. These rulings may not be relied upon by other taxpayers. Rulings published here have been redacted to omit reference to specific petitioner names and are intended for use as guidance and have no binding authority on the Department.

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Number Tax Type Rules/Laws Description Effective Date
9440 Real Estate Transfer Tax RSA 78-B: 1, I(a), RSA 78-B:1-a,V, RSA 78-B:2, V and XVII Real Estate Transfer Tax and corrective deeds 3/25/09
8885 Real Estate Transfer Tax Rev 802 & sub-parts; RSA 77-A:1, I; 78-B:1, I(a), II, IV, V, VI, 78-B:2, 78-B:9 Taxability of proposed consolidation of Trust A into Trust B 5/17/07
8771 RETT RSA 78-B:1, I(a), 78-B:1-a, II & V, 78-B:2, V Taxability of Transfer from Mass LLC to NH LLC 12/6/06
8761 CST RSA 82-A:2,3,4; PL108-435 Internet Tax Nondiscrimination Act 11/17/06
8724 RETT Rev 802.01(a), Rev 802.06, RSA 78-B:1, 78-B: 1-a, II, V, and 78-B:2 RETT application to Mass trust statutory conversion 9/6/06
8618 RETT RSA 78-B:1, 78-B:1-a, II, III, and 78-B:2, IX, Rev 802.02 Does use of nominee trust to hold real estate alter taxability of transactions in 79-B 4/26/06
8373 Meals & Rentals Tax RSA-78-A and Rev 701 Taxability of certain food products 6/15/05
7934 Real Estate Transfer Tax RSA 78-B:1-a, II; 78-B:9, II & III Taxability of the transfer of fee interest in real properties to LLCs. 09/2003
7707 Real Estate Transfer Tax RSA 77-A; RSA 78-B; Rev 209.01 Taxability of the transfer of real estate resulting from sale of 50% partnership interest. 06/13/02
7654 Interest & Dividend Tax; Business Profits Tax RSA 77:4; RSA 77-A; Rev 200; Rev 300; Rev 900 Taxability of stock redemption transaction and a unitary business issue. 02/15/02
7610 Real Estate Transfer Tax RSA 78-B
Rev 802 		Taxability of a transfer of revocable trusts of real property to an LLC. 12/10/01
7531 Real Estate Transfer Tax RSA 78-B;
Rev 802; Rev 803 		Taxability of the transfer of several properties between related parties through consolidation and liquidation. 07/16/01
7530 Real Estate Transfer Tax RSA 78-B; Rev 802 Taxability of stock issued upon the signing of residency agreement. 07/16/01
7458 Business Profits Tax RSA 77-A; RSA 304-C; Rev 300 Taxability of a proposed merger of a SMLLC into its corporate member. 02/26/01
7198 Business Taxes RSA 77-A:4, XIV Taxability of the purchase/sale of a 50% partnership interest and subsequent liquidation of the limited partnership. 02/01/00
6695 Interest & Dividend Tax; Legacy, Succession and Estate Taxes RSA 21:6; RSA 77; RSA 86; RSA 87; RSA 89; Rev 900; Rev 1300 Taxability of trusts managed by trust company when the trust company changes its legal domicile. 01/21/98
6484 Real Estate Transfer Tax RSA 78-B; Rev 803 Taxability of the transfer of property from a partnership to a LLC. 03/28/97
6347 Real Estate Transfer Tax RSA 78-B; Rev 800 Family Limited Partnership 10/3/96
6197 Meals & Rooms Tax RSA 78-A:3, X;
Rev 700 		Retirement Community Request for Exemption from Tax 01/12/96
6183 Legacy & Succession Taxes RSA 86; RSA 87:4 Liability of pension plan trustee for payment of tax on distributions 02/12/96
5983 Real Estate Transfer Tax RSA 78-B:2, XIV and XVI Claim for exemption from Real Estate Transfer Tax 02/25/95
5835 Business Enterprise Tax RSA 77:E and RSA 195-D Claim for exemption from the Business Enterprise Tax 06/03/94
5747 Interest & Dividend Tax RSA 77:4 Taxability of a proposed bank conversion/merger plan 11/30/93
5710 Real Estate Transfer Tax Rev 802.10 Determination of a Revocable Trust 09/29/93
5683 Business Profits Tax RSA 77-A:1, XXI Determination of a Qualified Investment Company 08/06/93
5664 Business Profits Tax RSA 77-A:1, XIV; Rev 301.28 & 301.29 Determination of Unitary Filing Status 07/09/93
5597 Business Profits Tax RSA 77-A:1, III(a) & IV Taxability of Patronage Refunds 03/18/93
5302 Real Estate Transfer Tax RSA 78-B:1, 1-a, and 2; Rev 802.01 Taxability of a transfer of real estate from one not-for-profit to another 12/26/91
5025 Meals & Rooms Tax RSA 78-A:6; RSA 78-A:3, X(a) Taxability of proposed food item 12/11/90
4598 Business Profits Tax RSA 77-A:4, VIII Taxability of liquidation of assets 04/12/89
4385 Interest & Dividend Tax RSA 77:3 Taxability of a trust, chartered out-of-state with NH status 03/08/88
4337 Business Profits Tax RSA 77-A:4, VIII Taxability of discontinued farm operation 11/03/87
4344 Business Profits Tax; Interest & Dividend Tax; and Bank Tax RSA 77-A; RSA 77; RSA 84 Taxability of Bank Conversion 12/16/87
4322 Bank Tax RSA 84:16-d Taxability of establishing a new bank 10/7/87
4321 Inheritance Taxes RSAs 86:6; 87; and 89:1 Taxability of Non-New Hampshire Domiciliary 10/07/87
4303 Interest &  Dividend Tax RSA 77:2 Taxability of federal obligations paid directly to the taxpayer 08/18/87
4276 Business Profits Tax RSA 77-A:1, RSA 77-A:2 III(a); RSA 77-A:4 Taxability of charitable contribution carryover 06/29/87
4254 Business Profits Tax; Franchise Tax; Interest & Dividend Tax RSA 77-A; RSA 84:16; RSA 77 Taxability of bank conversion 04/07/87
4252 Business Profits Tax RSA 77-A Taxability of real estate owned by a business, but used for residential purposes 03/24/87
4156 Bank Tax RSA 84 Taxability of bank conversion 11/03/86
4102 Interest & Dividend Tax RSA 77:4, II Request for determination of stock dividends as an exemption 07/28/86
4081 Interest & Dividend Tax and Business Profits Tax RSA 77; RSA 77-A Taxability of sale of common stock to a NH holding company 07/02/86
4049 Business Profits Tax RSA 77-A:1 Tax liability of a trustee under a 3rd mortgage indenture 05/02/86
4012 Business Profits Tax RSA 77-A Combined Reporting 02/28/86
3114 Interest and Dividends Tax; Business Profits Tax; and Bank Tax RSA 77; RSA 77-A; RSA 84 Taxability of a bank conversion 09/16/85
3035 Business Profits Tax RSA 77-A Taxability of fund investing in NH real property through nominee trust 06/07/85
2838 Interest and Dividends Tax; Business Profits Tax RSA 77; RSA 77-A Taxability of Bank Merger 08/24/84
2581 Interest and Dividends Tax; Business Profits Tax; and Bank Tax RSA 77; RSA 77-A; RSA 84 Taxability of Bank Conversion 01/12/84
2520 Business Profits Tax RSA 77-A Taxation of dividends paid to NH holding company 10/05/83
2479 Interest and Dividends Tax; Business Profits Tax; and Bank Tax RSA 77; RSA 77-A; RSA 84 Taxability of Bank Conversion 08/19/83
2314 Business Profits Tax RSA 77-A Taxability of proceeds of sale of agricultural land development rights 02/17/83
2078 Business Profits Tax RSA 77-A Taxability of bank conversion 06/15/82
2035 Interest and Dividends Tax; Business Profits Tax RSA 77; RSA 77-A Taxability of self-funded government trust 05/14/82
2025 Interest and Dividends Tax; Business Profits Tax; and Bank Tax RSA 77; RSA 77-A; RSA 84 Taxability of bank reorganization 04/28/82
1773 Business Profits Tax RSA 77-A Taxability of bank holding company 06/12/81
1569 Business Profits Tax RSA 77-A Taxability of out-of-state bank with some business in NH 04/08/80
1094 Business Profits Tax RSA 77-A Taxability of income derived from foreign sources and NH subsidiary 01/29/78

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