N.H. Rev. Stat. Ann. § 502-A:16

Actions shall be returnable to the district court of the judicial district where either plaintiff or defendant resides; except that actions arising under RSA 540, relative to actions against tenants, may also be returnable in the judicial district in which the real property in question is located. For the purposes of this section, a partnership or a corporation shall be deemed to reside in any judicial district in which it maintains an office or place of business.