N.H. Rev. Stat. Ann. § 270:30-c

Notwithstanding any other provision of law except RSA 270:30-a, sailboards shall not be required to be equipped with personal flotation devices, and persons on sailboards shall not be required to wear these devices or to have them readily available. For the purposes of this section, "sailboard" means any unsinkable surfboard with a free-falling mast, sail and boom attached by means of a swivel or flexible universal joint to the hull, which free-falling mast, sail and boom are supported by the sailor in use and act as a sea anchor when released.