“Real and tangible personal property,” as used in RSA 77-E:4, I, means land, buildings, improvements, equipment, merchandise or manufacturing inventories, leasehold improvements, and other similar property that reflects the enterprise's business activities.

Source. INTERIM #5708, eff 9-23-93, EXPIRED: 1-21-94; ss by #5774, eff 1-21-94; ss by #7178, eff 12-23-99, EXPIRED: 12-23-07 New. #9065, eff 1-10-08 (formerly Rev 2401.19); ss by #11032, eff 1-29-16 (from Rev 2401.09); renumbered by #11044 (formerly Rev 2401.10); renumbered by #13177 (formerly Rev 2401.12)