State Codes and Statutes
Statutes > New-hampshire > TITLEV > CHAPTER78-A > 78-A-8-a
I. Application for an exemption from payment of the tax imposed by this chapter based upon the definition of ""rent'' under RSA 78-A:3, VIII shall be made in writing to the commissioner.
II. Application for an exemption from payment of the tax imposed by this chapter based upon the definition of ""motor vehicle'' under RSA 78-A:3, XIV shall be made in writing to the commissioner. The application shall be made for each motor vehicle for which an exemption is sought. A motor vehicle eligible for exemption shall be one that possesses modifications suitable for the transport of passengers with physical disabilities that require a wheelchair or other special adaptations. An application for exemption shall be approved upon submission of such evidence as required by and acceptable to the commissioner pursuant to rules adopted under RSA 541-A.
Source. 1981, 324:3, eff. Aug. 16, 1981. 2007, 17:1, eff. July 1, 2007.
