{"data":{"id":"us-nh/rsa-72-61","jurisdiction":"us-nh","citation":"RSA 72:61","heading":"Definition of Solar Energy Systems.","body":"I. For purposes of an exemption under RSA 72:62 adopted before January 1, 2020, in this subdivision \"solar energy system\" means a system which utilizes solar energy to heat or cool the interior of a building or to heat water for use in a building and which includes one or more collectors and a storage container. \"Solar energy system\" also means a system which provides electricity for a building by the use of photovoltaic panels.\nII. In a municipality that adopts or re-adopts the exemption under RSA 72:62 on or after January 1, 2020, \"solar energy system\" means, in addition to the definition in paragraph I, a system which utilizes solar energy to produce electricity for a building and includes all photovoltaics, inverters, and storage. Systems may be off grid or connected to the grid in a net metered or group net metered arrangement pursuant to RSA 362-A:9 or in a direct retail sale arrangement pursuant to RSA 362-A:2-a.","path":["Title V: TAXATION","Chapter 72: PERSONS AND PROPERTY LIABLE TO TAXATION","Solar Energy Systems Exemption"],"source_url":"https://gc.nh.gov/rsa/html/V/72/72-61.htm","current_through":"2025 regular legislative session, or December 2025","vintage":"","retrieved_at":"2026-09-05T12:38:49Z","sha256":"9b5761f0c6584c714fc15190dd85030fc4ec914f4296afb60aa90c2f1b343bd5","source_id":"us-nh","stale":false,"prev":"us-nh/rsa-72-44-to-72-60","next":"us-nh/rsa-72-62"},"notice":"GroundRules: Original legal text. Not legal advice."}