RSA 374-B:14: Payments in Lieu of Taxes.

In connection with all sales, use and excise taxes imposed with respect to electric power facilities, materials included or to be included therein, or energy produced thereat and sold at wholesale therefrom, by any laws of the state, a municipality participating in an electric power facility by ownership, prepayment or contract for purchase of capacity and related energy from a specifically identified generating unit shall be subject to payments in lieu of such taxes in the same manner and under the same procedures as a corporation which is a domestic electric utility is subject to such taxes and shall be limited to only those exemptions as are available to such a corporation.