RSA 78-A:6-d Exception to Tax; Occupancy.

The following are not taxable occupancies:
I. Occupancy at a hospital licensed under RSA 151, or a convalescent home, nursing home, or home for the aged.
II. Occupancy at any establishment operated by any state or United States agency or institution, except the New Hampshire department of resources and economic development.
III. Occupancy at an establishment owned by a nonprofit corporation or association operated exclusively for religious or charitable purposes, and which does not offer sleeping accommodations to the general public.
IV. Occupancy by a permanent resident, or by an employee of an operator when the occupancy is granted to the employee as pay for his employment.
V. Occupancy furnished in a seasonal camp for children under the age of 18 yea