Section 72:8-b Exemption.
Notwithstanding any other provision of this chapter, any conduit that is not a part of a building and any whole or partial interest in wooden poles, employed in the transmission of communication services that are subject to the tax imposed under RSA 82-A, and owned by a retailer as that term is defined in RSA 82-A:2, X, shall be exempt from being taxed as real estate under RSA 72:8-a.
Source. 1998, 304:1, eff. April 1, 1998. 2003, 270:7, eff. July 16, 2003.