In such circumstances the tax applies only to the buyer. Transfers from the state of NH, a county, municipality, or other political subdivision of the state.
Transfers between related business entities.Transfers between a business entity and its owners.Examples of contractual transfers include: The tax is imposed on both the buyer and the seller at the rate of $.75 per $100 of the price or consideration for the sale, granting, or transfer.Īll contractual transfers are subject to tax unless specifically exempt under RSA 78-B:2. The statute imposing the tax is found at RSA 78-B and NH Code of Administrative Rules, Rev 800. The RETT is a tax on the sale, granting, and transfer of real property or an interest in real property. What is the Real Estate Transfer Tax (RETT)? Are there any other filings that must be made?.Is a transfer of real estate to my trust a taxable transfer?.How is the transfer of manufactured housing taxed?.What types of transactions are taxable?.What is the Real Estate Transfer Tax (RETT)?.
