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Rev 801.06 - Definition of Lease and Rev 803.07 - Taxable Transfers of Leases

Rev 801.06 and Rev 803.07 are being adopted to define the word lease and to add criteria for exempted leases. Rev 801.06 sets forth the Department’s rule for leases as defined in RSA 78-B:1-a. Rev 803.07 sets forth the Department’s rule for taxable transfers to exempt any lease, including any sale, transfer or assignment of any interest in lease property from the real estate transfer tax when the term of the lease is for less than 99 years. The Initial Proposal was filed with the Office of Legislative Services, Division of Administrative Rules, on Wednesday, October 14, 2015. Please take notice that the Department will hold a public hearing on Tuesday, November 17, 2015 at 9AM at 109 Pleasant Street, 2nd floor, Training Room, Concord, NH on this rule adoption. The security procedures at the Department of Revenue Administration require all visitors to sign-in and present photo identification. If you plan on attending the public hearing, please bring photo identification with you.

New Hampshire Department of Revenue Administration
Governor Hugh Gallen State Office Park
109 Pleasant Street (Medical & Surgical Building), Concord NH
(603) 230-5000  |  
TDD Access Relay NH: 1-800-735-2964  |  
fax: (603) 230-5945
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