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 New Hampshire Department of Revenue Administration 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 and Tax Type | Rules/Laws | Description | Effective Date |
---|---|---|---|
13176 - Meals and Rooms (Rentals) Tax | RSA 78-A; Rev 701 and Rev 702 | Taxability of meals served | 3/4/2021 |
13072 - Real Estate Transfer Tax | RSA 78-B:1, I(a), RSA 78-B:1-a, IV and V and RSA 78-B:2, XXII | Taxability of a transfer from an individual to an LLC indirectly owned by that person. | 7/21/2020 |
12437 – Real Estate Transfer Tax | RSA 78-B:1, I(a); RSA 78-B:1-a, II and V; and Rev 802.02 | Taxability of a transfer from a revocable trust to an irrevocable trust |
12/18/2017 |
RSA 78-B:1, I and RSA 78-B:2 | Applicability of the exception provided in RSA 78-B:2, XXI to the statutory conversion of a general partnership to a limited liability company | 12/12/2017 | |
12204 - Real Estate Transfer Tax | RSA 78-B:1, I; RSA 78-B:2; and RSA 304-C:155 | Applicability of the exceptions under RSA 78-B:2 to a merger involving LLCs | 6/8/2017 |
10799 - Real Estate Transfer Tax | RSA 78-B; RSA 304-C:147 through 149 | Real Estate Transfer Tax and conversion of a business general partnership to a limited liability company | 3/19/2015 |
10566 - Real Estate Transfer Tax | RSA 78-B:1, I; RSA 78-B:1-a, II, IV, V and VI; RSA 304-C:147; RSA 304-C:148;RSA 304-C:149 |
Real Estate Transfer Tax and conversion of a business trust into an LLC | 4/8/14 |
10391 - Business Tax/Real Estate Transfer Tax | RSA 77-A; 77-E; 77-4, and 78-B | Conversion of a Subchapter S corporation into a LLC | 7/26/13 |
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 - Real Estate Transfer Tax | 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 |
8721 - CST | RSA 82-A:2,3,4; PL108-435 | Internet Tax Nondiscrimination Act | 11/17/06 |
8724 - Real Estate Transfer Tax | 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 - Real Estate Transfer Tax | 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 and Rooms (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/Business Profits 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 |
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 and Rooms (Rentals) 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 and Rooms (Rentals) 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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