1. (a) The following properties shall be exempt from the UPT:

   1. (1) Water and air pollution control facilities exempt from local property taxation under RSA 72:12-a;
   2. (2) Water and sewer companies exempt from regulation as public utilities by the New Hampshire public utilities commission under RSA 362:4;
   3. (3) Any other property which is not subject to local property taxation;
   4. (4) The electrical generation, production, and supply equipment of an “eligible customer-generator” as defined in RSA 362-A:1-a, II-b;
   5. (5) Property used for the retail distribution of fuel for personal, non-commercial use, use as a fuel in a motorized vehicle, home cooking, or heating;
   6. (6) That portion of a manufacturing establishment’s generation, production, supply, distribution, transmission, or transportation of electric power or natural gas, crude petroleum and refined petroleum products or combinations thereof, water, or sewage subject to tax under RSA 72:6, 72:7, and 72:8, but not exempt under RSA 72:23, that is expended, used, or consumed on-site primarily for the operation of the manufacturing establishment and that does not otherwise enter the stream of commerce; and
   7. (7) Electric power fixtures employed solely as an emergency source of electric power.

Source. (See Revision Note at chapter heading for Rev1400) #9841, eff 12-23-10; ss by #12706, eff 1-8-19