"Person" means any company and its parents, subsidiaries, business units, and affiliates established under any legal form, an individual, group, trust, firm, joint stock company, corporation including a government corporation, partnership, association, limited liability company, state and agencies thereof, municipality, commission, political subdivision of a state, interstate body, consortium, joint venture, commercial entity, the United States government and agencies thereof, and any other legal entity including those wholly owned by the same individual or parent entity, and legal entities that share identical or interlocking boards of directors.
N.H. Admin. Code § Odb 402.20