{"data":{"id":"us-nh/rsa-72-69","jurisdiction":"us-nh","citation":"RSA 72:69","heading":"Definition of Woodheating Energy System.","body":"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.","path":["Title V: TAXATION","Chapter 72: PERSONS AND PROPERTY LIABLE TO TAXATION","Woodheating Energy Systems Exemptions"],"source_url":"https://gc.nh.gov/rsa/html/V/72/72-69.htm","current_through":"2025 regular legislative session, or December 2025","vintage":"","retrieved_at":"2026-09-05T12:38:49Z","sha256":"847c238dfeaafd6dccf7074b9a37941ffe0663bc02b9b9eb3058e51c61f48190","source_id":"us-nh","stale":false,"prev":"us-nh/rsa-72-68","next":"us-nh/rsa-72-70"},"notice":"GroundRules: Original legal text. Not legal advice."}