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Declaratory Rulings

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
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

12433 – Real Estate Transfer Tax

12434 – Real Estate Transfer Tax

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
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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
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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
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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
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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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