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New Hampshire · Through 2025 regular legislative session, or December 2025

RSA 72:69: Definition of Woodheating Energy System.

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Where this section sits in the code
  1. Title V: TAXATION
  2. Chapter 72: PERSONS AND PROPERTY LIABLE TO TAXATION
  3. Woodheating Energy Systems Exemptions

In this subdivision "woodheating energy system" means a wood burning appliance designed to operate as a central heating system to heat the interior of a building. The appliance may burn wood solely or burn wood in combination with another fuel. A central heating system shall include a central appliance to distribute heat by a series of pipes, ducts or similar distribution system throughout a single building or group of buildings. A wood burning appliance shall not include a fireplace, meaning a hearth, fire chamber or similarly prepared place with a chimney intended to be usable in an open configuration whether or not it may also be closed and operated closed; or a wood stove meaning a wood burning appliance designed for space heating purposes which does not operate as a central heating system or as a sole source of heat.

Collected 2026-09-05T12:38:49Z. Source file · JSON

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