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
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
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
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