78-A:3 Definitions. – In this chapter: I. " Commissioner " means the commissioner of the department of revenue administration. II. " Department " means the department of revenue administration. III. [Repealed.] IV. " Food products " means food or beverages sold for off-premises consumption which are reasonably and commonly considered groceries, including fruits, vegetables, […]
78-A:4 Meals and Rentals Licenses Required; Penalty. – I. Each operator shall register with the department the name and address of each place of business within the state where it operates a hotel, sells taxable meals, or rents motor vehicles. The operator shall complete a registration, upon receipt of which the department shall issue […]
78-A:4-a Advertisements of Short-Term Rentals. – Any advertisement for a short-term rental by print, display, publication, distribution, or online listing offering a short-term rental shall include the meals and rooms license number of the operator, as defined in RSA 78-A:3. Violation of the provisions of this section may result in a warning from the […]
78-A:5 Suspension and Revocation of Licenses; Appeal. – I. The commissioner may, after notice and hearing, suspend or revoke the license of any operator or may refuse to issue any license for failure to comply with the provisions of this chapter or with the rules and regulations prescribed under this chapter. II. Any operator […]
78-A:6 Imposition of Tax. – I. A tax of 8.5 percent of the rent is imposed upon each occupancy. II. A tax is imposed on taxable meals based upon the charge therefor as follows: (a) Four cents for a charge between $.36 and $.37 inclusive; (b) Five cents for a charge between $.38 and […]
78-A:6-a Exception to Tax; Gratuity Charges. – I. Gratuity charges added to the charge for a taxable meal or taxable room shall not be taxed under this chapter if: (a) The gratuity is not used by the operator in lieu of the tipped employee minimum wage requirements of RSA 279:21, or as a pool […]
78-A:6-b Exception to Tax; Auxiliary Charges. – I. Any auxiliary charges, not including gratuity charges, such as, but not limited to, service charges, house charges, management fees, or housekeeping charges, added to the charge for a taxable meal or taxable room, shall not be taxed under this chapter if: (a) The taxable meal or […]
78-A:6-c Exception to Tax; Meals. – The following are not taxable meals: I. Meals provided on the premises of a nonprofit corporation or association organized and operated exclusively for religious or charitable purposes, in furtherance of any of the purposes for which it was organized; with the net proceeds of the meals to be […]
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 […]
78-A:7 Collection of Tax. – I. (a) The operator shall either state the amount of the tax to each occupant, purchaser of a meal, or renter, or state that the tax is included in the price of the occupancy, meal, or gross rental receipts received. If the amount of the tax is not separately […]
78-A:8 Returns and Payment. – I. Every operator shall, on or before the fifteenth day of the calendar month following the collection of taxes imposed by this chapter, file a return reporting the results of the preceding month to the commissioner of revenue administration. This return shall be filed even though no tax may […]
78-A:8-a Repealed by 2019, 304:11, II, effective Jan. 1, 2020. –
78-A:8-b Surety Bonds. – I. When the commissioner or her or his designee, in her or his discretion, deems it necessary to protect the revenues to be obtained under this chapter, she or he may require any operator required to collect the tax imposed by RSA 78-A:6 to file a bond issued by a […]
78-A:9 Returns; Special, Optional, and Extensions. – I. If the department believes special action is necessary when the collection of the tax may be in jeopardy, it may require an operator to file returns and pay taxes under this chapter at any time and from time to time. II. Upon written request and for […]
