Title V, Taxation

The commissioner shall adopt rules, pursuant to RSA 541-A, relative to the form in which each operator shall keep the separate books and records of his business. Each operator shall keep the books and records for 3 years in such a manner to insure permanency and accessibility for…

I. [Repealed.] II. The commissioner shall adopt rules, pursuant to RSA 541-A, after public hearing, relative to carrying out the intent and purpose of this chapter. III. The commissioner may at any time, reserve, certify, and transfer to the supreme court for decision any questio…

I. All taxes required to be paid by operators, and all increases, interest, and penalty on the taxes, become from the time due and payable to the commissioner of revenue administration a personal debt from the operator liable to pay them to the state to be recovered in an action …

If any operator required to collect and transmit a tax under this chapter neglects or refuses to pay the tax after demand, the amount, together with all penalties and interest provided for in this chapter and together with any costs that may accrue in addition to the tax becomes …

Expenses under this chapter are a charge upon the tax collected. Until taxes are received, the state treasurer shall pay the expenses out of the general funds and he shall reimburse the general funds when taxes are collected.

I. The office of planning and development is hereby directed to estimate annually the resident population for all cities and towns of the state as of July 1 of the preceding year and shall certify the same to the state treasurer on or before August 19 of each year. II. For this s…

I. Beginning on July 1, 1995, and for each fiscal year thereafter, the department shall pay over all revenue, except revenues identified in paragraphs II and III of this section, collected under this chapter to the state treasurer. On or before September 15 of each year, the depa…

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 [Repealed.]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 reasona…

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 issu…

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 resul…

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 aggrieve…

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 $.50 inclusive; (c) Six c…

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 from which bonuses are paid to ma…

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 …

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…

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 depa…

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 stated, the purchase…

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 thoug…

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 surety company …

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 good cause shown: (a) The d…