New Hampshire State Tax Rulings
Free plain-English summaries of state tax letter rulings and advisory opinions issued in New Hampshire, with full citations and the original source on every page.
No New Hampshire rulings match these filters
Try a different search term or clear the filters.
How would New Hampshire tax M Bank's reorganization into a commercial stock bank under O Company?
If the parties qualified for the stated federal reorganization treatment, they would recognize no BPT. Merger-related income was exempt under RSA 77 except holding-company dividends, and N Bank…
Would an out-of-state mortgage company owe New Hampshire BPT when it bought New Hampshire mortgages and hired local independent servicers?
Yes. The Department found the mortgage investments and servicing contractors supplied enough property, labor, and activity in New Hampshire for BPT nexus.
Did a foreign holding company create New Hampshire BPT nexus by owning a local insurance subsidiary and keeping records with its New Hampshire secretary?
No. On the represented passive activities, the Department found no measurable New Hampshire business nexus and did not apply BPT to Z's subsidiary or foreign-source income.
Browse New Hampshire rulings by topic
These are official tax letter rulings and advisory opinions issued by New Hampshire's revenue authority in response to questions from specific taxpayers about how the tax law applies to their facts. A ruling is binding on the department only for the taxpayer who requested it and cannot be relied on by anyone else, but it is strong evidence of how the state reads the law. Every ruling above has a plain-English question and short answer, plus a link to the full original source.