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.