RSA 78-B:2 Exceptions.

The tax imposed by this chapter shall not apply:
I. To a transfer of title to the state, a state agency, a county, a city, a town, a school district, or a village district.
II. To the United States, or any agency or instrumentality thereof.
III. To a mortgage or other instrument given to secure payment of a debt or obligation.
IV. To a discharge of mortgage or other instrument solely to release security for a debt or obligation.
V. To a deed or other instrument which corrects a deed or other instrument previously given.
VI. To a deed given by a collector of taxes for property purchased at a tax sale.
VII. To a transfer of title from one organization exempt from federal taxation under section 501 of the United States Internal Revenue Code of