TITLE V
TAXATION

Chapter 78-A
TAX ON MEALS AND ROOMS

Section 78-A:1

    78-A:1 Title. – This chapter may be known and cited as the "Meals and Rooms Tax Law."

Source. 1967, 213:1, eff. July 7, 1967. 2019, 304:1, eff. Jan. 1, 2020.

Section 78-A:2

    78-A:2 Administration; Rules; Questions of Law. –
I. [Repealed.]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 question of law which arises in connection with the administration of this chapter.

Source. 1967, 213:1. 1969, 287:2. 1973, 544:9, 11, XVII. 1975, 439:6, 34, XIII. 1981, 128:24. 1986, 1:4, eff. Jan. 8, 1986.

Section 78-A:3

    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 [Repealed.]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, candy, flour, nuts, dairy products, meat, poultry, fish, and eggs. The term shall not include meals as defined in paragraph VIII, whether or not consisting of any such items.
V. "Gratuity" means a gift of money in return for a service.
VI. "Gross rental receipts" means value received or promised as consideration to the owner of a motor vehicle and any rental facilitator for a rental agreement, including any fee, service, or other charge or amount required to be paid by the renter as a condition for the rental agreement. The term shall not include:
(a) Separately stated charges for insurance;
(b) Charges for damages to the motor vehicle occurring during the rental agreement period;
(c) Separately stated charges for motor fuel sold by the owner of the motor vehicle;
(d) Amounts paid by an operator to a travel agent as commission or compensation for the travel agent's services.
VII. "Hotel" means an establishment which holds itself out to the public by offering sleeping accommodations for rent, whether or not the major portion of its operating receipts is derived from sleeping accommodations. The term includes, but is not limited to, inns, motels, tourist homes and cabins, ski dormitories, ski lodges, lodging homes, rooming houses, furnished room houses, boarding houses, private clubs, hostels, cottages, camps, chalets, barracks, dormitories, and apartments.
VIII. "Meal" means any food or beverage, or both, including food products, prepared for human consumption and provided by a restaurant in such form as to be available for immediate consumption without further significant preparation, whether the food or beverage is provided for consumption on or off the restaurant premises. The term "meal" includes food or beverages sold on a "take out" or "to go" basis, whether or not they are packaged or wrapped and whether or not they are taken from the premises of the restaurant. The term "meal" excludes any food or beverage wholly packaged off the premises except: (1) sandwiches of all kinds; (2) beverages in unsealed containers; and (3) catered meals or meals which are delivered to the location where the meal is consumed. The term shall not include food products provided by a store or bakery products when sold in units of 6 or more. Beverage includes an alcoholic beverage provided with or without food.
IX. "Motor vehicle" means a self-propelled vehicle designed to transport persons or property on a public highway that is required by law to be registered for operation on public highways.
X. "Nonprofit organization" means an organization that is exempt from federal income taxation under section 501(c)(3), (4), (5), (6), (7), (8), (10), or (19) of the Internal Revenue Code, and any municipality of this state. The term includes "nonprofit corporation or association."
XI. "Occupancy" means the use or possession, or the right to the use or possession, of any room in a hotel for any purpose, or the right to the use or possession of the furnishings or to the services and accommodations accompanying the use and possession of a room.
XII. "Occupant" means any person who, for rent paid, uses, possesses, or has a right to use or possess any room in a hotel under any lease, concession, permit, right of access, license, or agreement. The term does not include a permanent resident.
XIII. "Operator" means any person operating a hotel, charging for a taxable meal, or receiving gross rental receipts, whether as owner or proprietor or lessee, or otherwise. The term operator shall include a rental facilitator and a room facilitator.
XIV. "Owner of a motor vehicle" means a person named in the certificate of title as the owner of the vehicle or a person who has the exclusive use of a motor vehicle by reason of rental and holds the vehicle for re-rental.
XV. "Permanent resident" means any occupant who has occupied any room in a hotel for at least 185 consecutive days.
XVI. "Person" means any individual, combination of individuals, member, firm, partnership, society, association, joint stock company, limited liability company, corporation, or any of the foregoing acting in a fiduciary or representative capacity, whether appointed by court or otherwise.
XVII. "Rent" means:
(a) The full retail price charged for occupancy valued in money, whether received in money or otherwise, including all receipts, cash, credits, and property, or services of any kind or nature, and also any amount for which the occupant is liable for the occupancy without any deduction of any kind, including any fee, service, or other charge required to be paid by the occupant to a room facilitator, except that the term rent shall not include amounts paid by an operator to a travel agent as commission or compensation for the travel agent's services; and
(b) Any monies received in payment for time-share rights at the time of purchase. Provided, however, that such money received shall not be considered rent and thus not taxable if a deeded interest is granted to the purchaser for his or her time-share rights.
XVIII. "Rental agreement" means an agreement by the owner of a motor vehicle to provide, for not longer than 180 days, the exclusive use of that motor vehicle to another for consideration, whether directly or indirectly, through a rental facilitator or otherwise.
XVIII-a. "Rental facilitator" means any person having any right, access, ability, or authority to offer, reserve, book, arrange for, remarket, distribute, broker, resell, coordinate, or otherwise facilitate rental of a motor vehicle to a renter, whether directly or indirectly, through an Internet transaction or any other means whatsoever.
XIX. "Renter" means any person who, for consideration paid to another, is provided a vehicle under a rental agreement.
XIX-a. "Room facilitator" means any person having any right, access, ability, or authority to offer, reserve, book, arrange for, remarket, distribute, broker, resell, coordinate, or otherwise facilitate occupancy to an occupant, whether directly or indirectly, through an Internet transaction or any other means whatsoever.
XX. "Restaurant" means an eating or drinking establishment that is primarily engaged in the business of providing meals for which a charge is made. The term includes, but is not limited to, a restaurant portion as defined in paragraph XXI, cafe, lunch counter, private or social clubs, cocktail lounges, hotel dining rooms, catering business, tavern, diner, snack bar, dining room, food vending machine, booth at a fair or festival, coffee shop, food truck, ice cream stand, salad bar, street cart, and any other eating place or establishment primarily engaged in the business of providing meals whether stationary or mobile, temporary or permanent. The term includes fairs and festivals where the price of admission entitles the purchaser to food or beverages, or both, including alcoholic beverages.
XXI. "Restaurant portion" means an area, section, or counter, within a store that provides meals.
XXII. "School" means an educational institution which has a regular faculty, curriculum, and organized body of pupils or students in attendance. No part of the earnings of the institution may inure to the benefit of any individual.
XXIII. "Short-term rental" means the rental of one or more rooms in a residential unit for occupancy for tourist or transient use for less than 185 consecutive days.
XXIV. "Store" means an establishment that is not primarily engaged in the business of providing meals. The term includes, but is not limited to, convenience stores, gas stations, and retail food stores.
XXV. "Taxable meal" means any meal for which a charge is made that is purchased from a person in the business of operating a restaurant, and which is subject to a tax under RSA 78-A:6.

Source. 1967, 213:1; 409:1-4. 1969, 287:3-8. 1971, 397:1. 1973, 544:11, XVIII. 1979, 272:1, 2. 1981, 324:1, 2. 1986, 1:2, 3. 1987, 189:1. 1990, 255:5. 1993, 174:1; 224:2-5. 1995, 80:1. 1996, 53:1. 1997, 132:1. 1999, 17:24, 25; 303:2. 2002, 232:16. 2003, 61:1; 231:1. 2009, 144:5. 2010, 6:1, eff. May 3, 2010. 2016, 323:1, eff. Aug. 23, 2016. 2017, 156:14, I, eff. July 1, 2017. 2019, 304:2, eff. Jan. 1, 2020. 2021, 24:3, eff. May 6, 2021. 2021, 160:1-6, eff. Oct. 1, 2021.

Section 78-A:4

    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 a meals and rentals license for each place in such form as it determines, attesting that the registration has been made, provided that a license shall not be issued or renewed if the operator owes unpaid taxes, interest, or penalties from any tax administered by the department. A license may be denied if the commissioner has reason to believe that the registration is filed by a person as a subterfuge for the real person in interest whose license has been previously been revoked, suspended, or not renewed for cause. Licenses shall expire on June 30 in each odd-numbered year, unless the business ceases operation, a change in ownership occurs, or the license is revoked or suspended by the department prior to expiration of the license.
I-a. The license shall be conspicuously posted in a public area upon the premises to which it relates. Violation of the posting requirement in this paragraph may result in a warning from the department that the operator's license may be revoked, suspended, or denied. The warning shall include notification to the operator of his or her obligation to obtain a meals and rooms license and pay the meals and rooms tax under this chapter. Subsequent violations of the provisions of this section may constitute sufficient cause for revocation, suspension, or denial of license.
II. [Repealed.]
III. No person shall engage in serving taxable meals, renting rooms, or renting motor vehicles without first obtaining the license required by this section. The license is nonassignable and cannot be transferred. Any person who fails to register or obtain a license as provided in this section shall be subject to the penalty provisions of RSA 21-J:39.
IV. Licenses, operator information displayed on licenses, and license dispositions, such as issuance, renewal, suspension, and revocation, shall be public records.

Source. 1967, 213:1; 409:11. 1969, 287:9. 1973, 530:4; 544:9. 1975, 439:7. 1977, 563:55. 1983, 439:2. 1991, 163:25. 1999, 17:26. 2001, 199:1. 2007, 147:1. 2009, 144:271. 2010, 48:2. 2011, 224:316, eff. July 1, 2011. 2019, 304:3, eff. Jan. 1, 2020.

Section 78-A:4-a

    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 department of revenue administration that the operator's license may be revoked, suspended, or denied. The warning shall include notification to the operator of his or her obligation to obtain a meals and rooms license and pay the meals and rooms tax under this chapter. Subsequent violations of the provisions of this section may constitute sufficient cause for revocation, suspension, or denial of license. Nothing in this section shall be construed to change or alter the nature of the use of a property for the purpose of determining compliance with a local zoning ordinance.

Source. 2016, 323:2, eff. Aug. 23, 2016. 2019, 304:4, eff. Jan. 1, 2020.

Section 78-A:5

    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 aggrieved by a suspension, revocation or refusal of the commissioner may appeal from the ruling either by application to the board of tax and land appeals or by petition to the superior court in the county in which he or she resides or conducts his or her operation within 15 days after receiving written notice of the commissioner's ruling in the manner prescribed in RSA 78-A:15. The board of tax and land appeals or the court, as the case may be, shall hear the appeal forthwith. If the appealing operator files a bond running to the state in an amount fixed by the board of tax and land appeals or the court, with a surety company authorized to do business in the state as surety, conditioned on the payment of taxes due and to become due during the pendency of the appeal, the ruling appealed from is inoperative if it is a ruling of suspension or revocation. If the ruling appealed from is a refusal to renew an existing license, the existing license shall remain valid during the pendency of the appeal if the appeal bond is given.

Source. 1967, 213:1. 1969, 287:10-13. 1973, 544:14, V. 1983, 394:8. 2001, 199:2, eff. July 1, 2001. 2012, 73:3, eff. May 23, 2012. 2019, 304:5, eff. Jan. 1, 2020.

Section 78-A:6

    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 $.50 inclusive;
(c) Six cents for a charge between $.51 and $.62 inclusive;
(d) Seven cents for a charge between $.63 and $.75 inclusive;
(e) Eight cents for a charge between $.76 and $.87 inclusive;
(f) Nine cents for a charge between $.88 and $1.00 inclusive;
(g) Eight and a half percent of the charge for taxable meals over $1.00, provided that fractions of cents shall be rounded up to the next whole cent.
II-a. A tax of 8.5 percent is imposed upon the gross rental receipts of each rental.
III. The operator shall collect the taxes imposed by this section and shall pay them over to the state as provided in this chapter.

Source. 1967, 213:1. 1969, 287:14. 1977, 330:1. 1981, 568:150. 1983, 226:1. 1999, 17:27; 163:8. 2009, 144:4, eff. July 1, 2009. 2021, 91:103, eff. June 25, 2021.

Section 78-A:6-a

    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 from which bonuses are paid to managerial personnel;
(b) The gratuity is paid to the service personnel providing the service for which the gratuity is charged;
(c) The amount of the gratuity does not exceed 18 percent of the charge for the taxable meal and/or rent imposed on each occupancy;
(d) The gratuity exceeds the percentage specified in subparagraph (c) and the amount is not separately stated, the exception from tax shall be limited to the percentage enumerated and the additional gratuity shall be subject to tax; and
(e) The payroll or other business records of the operator substantiate the distribution of the gratuity to the service employees as a payment that does not supplement wages or is not in lieu of wages.
II. Gratuity charges arranged by written contract between operators and motorcoach service providers or other businesses making group purchases on behalf of purchasers or occupants shall not be taxed under this chapter if the requirements of RSA 78-A:6-a, I are met.
III. Gratuity charges included in package arrangements offered by hotels to purchasers or occupants, which are not arranged by written contract between operators and motorcoach service providers or other businesses making group purchases on behalf of purchasers or occupants, shall not be taxed under this chapter if the requirements of RSA 78-A:6-a, I are met.
IV. The amount of any gratuity charge excepted from tax by RSA 78-A:6-a, I, II, or III shall be limited to that amount actually received by the service personnel providing the service for which such gratuity is charged.

Source. 1993, 225:1. 1996, 53:2. 2002, 232:17. 2003, 249:1, eff. July 1, 2003. 2019, 304:6, eff. Jan. 1, 2020.

Section 78-A:6-b

    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 taxable room rental may be purchased without such auxiliary charges at the option of the purchaser or occupant; and
(b) The amount of the auxiliary charge is separately stated on the contract or receipt.
II. The portion of a single aggregate charge allocated to items which are not customarily associated with the purchase of a taxable room or taxable meal, including but not limited to ski lift tickets, boat ride fees, amusement park admission tickets, theater tickets, or other similarly packaged items shall not be taxable if:
(a) The packaged item or service is not part of the operator's standard room rental or meal and the allocated cost of the package item or service is equal to the amount paid to an outside vendor or the allocated cost of the package item or service is the amount over and above the amount which a consumer would be ordinarily charged for the room rental and/or meal had the consumer purchased the room or meal without the packaged item or service;
(b) The allocated cost of the package for gratuities meets the requirements of RSA 78-A:6-a, I; and
(c) The operator's business records provide the documentation necessary for the department to determine the allocation of costs and the proper application of the tax.
III. Admission charges shall not be taxed under this chapter if:
(a) The charge is paid for admission only, and not for any food or beverages, including alcoholic beverages; and
(b) The amount of the admission charge is separately stated on the contract or receipt.

Source. 2019, 304:6, eff. Jan. 1, 2020.

Section 78-A:6-c

    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 used exclusively for the purposes of the corporation or association.
II. Meals provided by an organization operated for educational purposes, which organization is exempt from federal income taxation under section 501(c)(3) of the Internal Revenue Code, either directly through facilities owned and operated by such organization or indirectly through a catering or food service enterprise under contract with such organization, but only if such meals are provided:
(a) To students regularly attending the organization;
(b) To employees, faculty members or administrative officers of the organization;
(c) To volunteers providing services in connection with the organization; or
(d) To persons other than individuals described in subparagraph (a), (b), or (c), but only if the meals are provided pursuant to an activity which is related to educational purposes and the sponsor of such activity is an organization exempt from federal income taxation under section 501(c) of the Internal Revenue Code or the federal or state government of an instrumentality thereof. For purposes of this subparagraph, "educational purposes" means:
(1) The instruction or training of an individual for the purpose of improving or developing the individual's capabilities;
(2) The instruction of the public on subjects useful to the individual and beneficial to the community; or
(3) With respect to a specific educational organization, the conduct of alumni, student or athletic functions or events.
(e) The exemptions provided by subparagraphs (b) and (d) shall not apply if the meals are provided at a location where meals are offered to the general public on a regular and continuous basis without regard to an activity which is related to educational purposes.
III. Meals provided on the premises of any institution of the state, political subdivision of the state, or of the United States, to inmates and employees of the institutions.
IV. Meals provided only to patients and employees of the hospital on the premises of any hospital licensed under RSA 151, or of a convalescent home, nursing home, or home for the aged.
V. Meals provided by any person while transporting passengers for hire by train, bus, or airplane if provided on any train, bus, or airplane.
VI. Meals provided by any person while operating a seasonal camp for children under the age of 18 years, to the campers under the age of 18, and to employees, but to no others.
VII. Meals prepared and sold by a nonprofit organization other than an educational institution, in furtherance of any of the purposes for which it was organized; with the net proceeds of the meals to be used exclusively for the purposes of the organization. However, if the nonprofit organization is required to have a license issued by the liquor commission, other than licenses issued pursuant to RSA 178:22, V(l) for 3 or fewer days per year, the meals are taxable meals.
VIII. Meals provided to any employee of an operator as pay for his or her employment.
IX. Dispensing of a beverage by a single serving beverage machine where not used in conjunction with other food vending machines such as, but not limited to, commissaries. A single serving beverage machine used to dispense a beverage consumed in conjunction with a meal under the definition of restaurant shall, as to the beverage being dispensed, constitute a taxable meal.
X. In accordance with federal law, meals purchased with nutrition assistance benefits issued pursuant to a program that prohibits the assessment of a state tax on items purchased; provided, however, that when a meal is purchased in part with nutrition assistance benefits, then only that part of the meal purchased with nutrition assistance benefits is not a taxable meal.

Source. 2019, 304:7, eff. Jan. 1, 2020.

Section 78-A:6-d

    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 and economic development.
III. Occupancy at an establishment owned by a nonprofit corporation or association operated exclusively for religious or charitable purposes, and which does not offer sleeping accommodations to the general public.
IV. Occupancy by a permanent resident, or by an employee of an operator when the occupancy is granted to the employee as pay for his employment.
V. Occupancy furnished in a seasonal camp for children under the age of 18 years.
VI. Occupancy at a facility or establishment owned or leased pursuant to a long-term agreement by an organization operated for educational purposes, which organization is exempt from federal income taxation under section 501(c)(3) of the Internal Revenue Code, but only if occupancy at such facility or establishment is provided:
(a) To students regularly attending the organization;
(b) To employees, faculty members or administrative officials of the organization, but only if occupancy at such facility or establishment is provided in connection with responsibilities performed for the organization;
(c) To volunteers providing services in connection with the organization; or
(d) To any person, but only if occupancy at such facility or establishment is provided pursuant to an activity which is related to educational purposes and the sponsor of such activity is an organization exempt from federal income taxation under section 501(c) of the Internal Revenue Code or the federal or state government or an instrumentality thereof. The exemption provided by this subparagraph shall not apply if occupancy at the facility or establishment is offered to the general public on a regular and continuous basis without regard to an activity which is related to educational purposes. For purposes of this subparagraph "educational purposes" means:
(1) The instruction or training of an individual for the purpose of improving or developing the individual's capabilities;
(2) The instruction of the public on subjects useful to the individual and beneficial to the community; or
(3) With respect to a specific educational organization, the conduct of alumni, student or athletic functions or events.
VII. Occupancy of living quarters, sleeping, or household accommodations to any student necessitated by attendance at a school as defined in RSA 78-A:3.
VIII. Occupancy of living quarters, sleeping or household accommodations necessitated by the partial or complete destruction of a person's permanent residence.
IX. Advance deposits which are forfeited by a prospective occupant shall not be taxed under this chapter. However, if such advance deposit is a payment in full for a room rent, including tax, and is retained by the operator, the operator shall remit that portion of the payment which represents the meals and rooms tax to the state.

Source. 2019, 304:7, eff. Jan. 1, 2020.

Section 78-A:7

    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 stated, the purchaser's or occupant's contract or receipt shall include the following language:
"The tax on meals and rooms is included for the costs of meals and lodging only."
(b) The operator shall demand and collect the tax from the occupant, purchaser, or renter. The occupant, purchaser, or renter shall pay the tax to the operator. If the tax is included in the price of the meal, occupancy, or gross rental receipts received, upon request the operator shall state to the purchaser, occupant, or renter the amount of the tax.
(c) If the rental of a motor vehicle is offered, reserved, booked, arranged for, or otherwise facilitated in whole or in part by a rental facilitator, the rental facilitator shall demand and collect the tax from the renter. The rental facilitator shall remit the tax to the state.
(d) If the occupancy is offered, reserved, booked, arranged for, or otherwise facilitated in whole or in part by a room facilitator, the room facilitator shall demand and collect the tax from the occupant. The room facilitator shall remit the tax to the state.
II. Each operator shall keep books and records in a form acceptable to the department showing the amount of all taxes collected. The operator shall pay the taxes over to the state as provided in this section. If the department believes that special action is necessary because payment of taxes collected may be in jeopardy, it may direct an operator to keep all taxes collected separate from any other funds. The department may require that the taxes be periodically deposited in a bank designated by the department, in an account in the name of the department. The department may withdraw these tax collections from the bank account and apply them to the payment of the taxes due from the operator. When an operator commingles tax money with money belonging to him, the claim of the state for the tax is traceable, is enforceable against all other claims and takes precedence over all other claims against the commingled funds. No taxes collected by an operator under this chapter may be sent outside the state without the written consent of the department.
III. To compensate operators for keeping the prescribed records and the proper account and remitting of taxes by them, operators are allowed to retain 3 percent of the taxes due and to be remitted if the return and payment are timely received by the department of revenue administration, as provided in RSA 78-A:8, III.
IV. [Repealed.]

Source. 1967, 213:1. 1969, 287:15. 1973, 544:9. 1975, 439:25, 34, XIV. 1977, 330:2. 1981, 568:23. 1982, 42:93. 1983, 469:64. 1987, 189:2. 1999, 17:28, 29. 2003, 249:2, eff. July 1, 2003. 2012, 73:4, 5, eff. May 23, 2012. 2019, 304:8, 11, I, eff. Jan. 1, 2020. 2021, 160:7, eff. Oct. 1, 2021. 2022, 16:2, eff. Apr. 11, 2022.

Section 78-A:8

    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 be due. Returns may be filed by mail or electronically. If such operator has been granted permission to make other than monthly filings, as provided in RSA 78-A:9, II(b), the operator shall make a return in accordance with the return schedule permitted by the department of revenue administration, even though no tax may be due. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to the form of such return and the data which it shall contain. All electronically filed returns shall contain an electronic authorization by the operator or an authorized representative subject to the pains and penalties of perjury. The commissioner shall adopt rules, under RSA 541-A, relative to the method of electronic authorization.
II. The taxes collected by every operator shall be paid to the state on or before the fifteenth day of the calendar month following their collection. The operator may deduct from the taxes collected the compensation allowed by RSA 78-A:7, III, and remit the net taxes by electronic funds transfer to the commissioner of revenue administration.
III. Notwithstanding the provisions of any other law, returns and remittances due under this chapter shall be considered timely only if received by the department of revenue administration on or before the fifteenth day of the calendar month in which they were due. If this due date falls on a Saturday, Sunday, or legal holiday, then the returns and remittances due under this chapter shall be filed no later than the next business day.
IV. An operator shall receive notification of a successful filing and a confirmation number which shall serve as proof of filing.
V. Any operator that does not choose to file electronically shall forfeit any amounts retained pursuant to RSA 78-A:7, III to the department to offset the costs of manual paper filing. The forfeiture shall be waived for any business with under $25,000 in meals and rooms taxable revenue in the prior calendar year.

Source. 1967, 213:1; 409:5. 1973, 544:9. 1983, 469:65. 1985, 370:1. 1987, 160:1; 189:3. 1997, 132:2. 1998, 383:2, 3, eff. Aug. 25, 1998. 2021, 24:2, eff. May 6, 2021.

Section 78-A:8-a

    78-A:8-a Repealed by 2019, 304:11, II, effective Jan. 1, 2020. –

Section 78-A:8-b

    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 surety company authorized by the New Hampshire insurance department to do business in this state, in an amount fixed by the commissioner or her or his designee, to secure the payment of any tax, interest or penalties due, or which may become due. Surety bonds may be required in situations such as, but not limited to, failure to file returns, failure to make payments with returns at the time required by law, tender by an operator of checks returned for insufficient funds, failure to pay interest and penalties assessed, operators who are itinerant, transient, or temporary, and any other situation which, in the discretion of the commissioner or her or his designee, renders the collection of the tax in jeopardy. If the commissioner or the commissioner's designee requires an operator to file a surety bond with the department, the operator shall file such bond within 10 days.
I-a. [Repealed.]
II. The surety on such bond shall be discharged from the liability accruing on the bond after the expiration of 60 days from the date on which the surety shall have lodged with the department a written request to be so discharged; but such request shall not discharge such surety from any liability already accrued or which shall accrue before the expiration of said 60-day period. The duration of surety bonds shall be for one year only, unless the requirement is canceled or revised by the commissioner or his designee before the expiration of the one-year period.
III. In lieu of a bond, cash in an amount prescribed by the commissioner or her or his designee may be deposited with the state treasurer who may, at any time, upon instructions from the commissioner or her or his designee and without notice to the depositor, apply the cash deposited to any tax or interest or penalties due. Cash deposited in lieu of a surety bond shall not earn interest.
IV. Failure to comply with the provisions of this section may result in the revocation, suspension, or denial of the operator's license, as provided in RSA 78-A:5, I.

Source. 1983, 439:3. 2009, 144:269. 2010, 58:1, eff. May 18, 2010; 187:1, eff. Aug. 20, 2010. 2012, 73:6, eff. May 23, 2012. 2019, 304:9, eff. Jan. 1, 2020.

Section 78-A:9

    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 good cause shown:
(a) The department may authorize an operator whose books and records are not kept on a calendar month basis to file returns at times other than those specified in RSA 78-A:8.
(b) The department may authorize seasonal businesses to file fewer than 12 monthly returns.
(c) The department may extend the time for filing any return required by the chapter.

Source. 1967, 213:1. 1969, 287:17. 1975, 439:25. 1983, 469:66, eff. Sept. 30, 1983.

Section 78-A:10

    78-A:10 Repealed by 1991, 163:43, XIX, eff. May 27, 1991. –

Section 78-A:10-a

    78-A:10-a Repealed by 1991, 163:43, XX, eff. May 27, 1991. –

Section 78-A:11

    78-A:11 Assessment of Additional Tax. –
I. If any operator fails to make a return as required by this chapter, the department may make an estimate of the tax liability of the operator from any information it may obtain, and according to such estimate so made by the department, may assess the taxes, interest, and penalty due the state from the operator, may give notice of the assessment to the operator, and may make demand upon him for payment.
I-a. If a rental facilitator required to collect and remit a tax under this chapter fails to make a return, no assessment shall be made except against the rental facilitator.
I-b. If a room facilitator required to collect and pay a tax under this chapter fails to make a return, no assessment shall be made except against the room facilitator.
II. After a return is filed under this chapter, the department shall examine the return and may make such further audits or investigation as it considers necessary. If it determines that there is a deficiency with respect to the payment of any tax due under this chapter, it shall assess the taxes and interest due the state, give notice of the assessment to the person liable and make demand upon him for payment.
III. If the department finds that an operator liable for a tax designs to leave the state, or to remove his property from the state, or to conceal himself or his property, or to discontinue business, or to do any other act tending to prejudice or to render wholly or partially ineffective proceedings to collect the tax, unless proceedings be brought without delay, the department may immediately assess the tax, interest and penalties due the state and give notice of the assessment and the finding to the operator liable, together with a demand for immediate report or immediate payment, or both, of the tax declared to be in jeopardy, including interest and penalties. The department may make the estimate of the tax liability from any information it may obtain. The assessment is presumed to be correct, the burden of showing otherwise being on the operator. The tax, interest and penalties shall become due and payable at the time the demand for payment is made. The attorney general may at the same time, without delay, bring suit for the collection of the tax.

Source. 1967, 213:1. 1969, 287:19-21. 1975, 439:9, 25. 1983, 439:4. 1991, 163:26, eff. May 27, 1991. 2021, 160:8, eff. Oct. 1, 2021.

Section 78-A:12

    78-A:12 Repealed by 1991, 163:43, XXI, eff. May 27, 1991. –

Section 78-A:13

    78-A:13 Appeals. –
I. [Repealed.]
II. Upon the filing of an appeal, the board of tax and land appeals or the court, as the case may be, shall issue a summons requiring the commissioner to file with the court a certified copy of the record in the proceeding together with such of the evidence introduced before or considered by the commissioner as may be specified by any party in interest as well as such other evidence, so introduced and considered, as the commissioner wishes to specify, together with the originals or copies of all exhibits introduced in evidence before the commissioner.
III. The board of tax and land appeals or the court shall take from the appellant a bond or recognizance to the state, with surety, to prosecute the appeal to completion and to comply with the orders and decrees of a court in the premises. The board or court may also require the appellant to provide a bond running to the state with surety in a sum fixed by the court conditioned upon the payment of taxes found to be due and to become due during the pendency of the appeal. Such appeals shall be preferred cases for hearing on the docket of the board or the court. The board or the court may grant such relief as may be just and equitable and may order the state treasurer to pay to the aggrieved person the amount of the relief granted with interest at the rate established under RSA 21-J:28. Upon all appeals which are denied, costs may be taxed against the appellant at the discretion of the board or the court; but the board or court may not tax costs against the state.

Source. 1967, 213:1; 409:6. 1969, 287:23, 24. 1973, 544:14, VI. 1977, 574:4. 1983, 394:9. 1991, 163:43, XXII, eff. May 27, 1991. 2014, 204:3, eff. July 11, 2014.

Section 78-A:14

    78-A:14 Repealed by 1991, 163:43, XXIII, eff. May 27, 1991. –

Section 78-A:15

    78-A:15 Notices. –
I. Unless otherwise provided, any notice required to be given under this chapter is sufficient if a written copy of the notice is served on the person to be notified at least 10 days, or mailed to the person at least 12 days before the hearing or event of which notice is given.
II. Any notice required to be given by the department or the commissioner of revenue administration under this chapter may be served personally by any person or by sending the notice by mail to the person for whom it is intended, addressed to the person at the address given in the last report filed by him under this chapter. If no report has been filed, it is sufficient to send the notice to the address of his last known abode, or if other than an individual, to the address of the last known business address. If notice is given by mail, the mailing of the notice shall be presumptive evidence of its receipt by the person to whom it is addressed. Any time period which is determined under this chapter by the giving of notice by mail shall commence to run from the date of mailing of the notice.

Source. 1967, 213:1. 1969, 287:25. 1973, 544:9. 1975, 439:25. 1983, 439:5, eff. July 1, 1983.

Section 78-A:16

    78-A:16 Repealed by 1991, 163:43, XXIV, eff. May 27, 1991. –

Section 78-A:17

    78-A:17 Repealed by 1975, 439:34, XV, eff. July 1, 1975. –

Section 78-A:18

    78-A:18 Violations. – Any occupant or purchaser who willfully fails, neglects, or refuses to pay any tax assessed against him by this chapter is guilty of a violation.

Source. 1967, 213:1. 1969, 287:27. 1973, 528:27; 531:18; 544:9. 1977, 347:1. 1991, 163:27, eff. May 27, 1991.

Section 78-A:19

    78-A:19 Records; Inspection. – 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 inspection by the commissioner and his authorized representatives. The records shall be open for inspection by the commissioner or his authorized representative at all reasonable times. The commissioner or his authorized representative may enter in or upon any premises where sleeping accommodations are rented or taxable meals are sold to determine whether the provisions of this chapter are being obeyed, and may examine the books, papers, records, and premises of any operator for the purpose of determining whether the taxes imposed by this chapter have been fully paid.

Source. 1967, 213:1. 1973, 544:9. 1977, 233:1. 1981, 128:25, eff. May 11, 1981.

Section 78-A:20

    78-A:20 Taxes as Personal Debt to State. –
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 of debt.
II. An action may be brought by the attorney general at the instance of the commissioner of revenue administration in the name of the state to recover the amount of taxes, penalties, and interest due from the operator, if the action is brought within 3 years after the taxes, penalties, and interest are due. The action is returnable in the county where the operator resides if he is a resident of the state; and if a nonresident, the action is returnable to the county of Merrimack. The limitation of 3 years in this section does not apply to a suit to collect taxes, penalties, interest, and costs when the operator filed a fraudulent return or failed to file a return when the return was due.

Source. 1967, 213:1; 409:7. 1973, 544:9, Sept. 1, 1973.

Section 78-A:21

    78-A:21 Taxes as Property Lien. – 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 a lien in favor of the state upon all property and rights to property whether real or personal belonging to the operator. The lien arises at the time demand is made by the commissioner and continues until the liability for the sum, with interest and costs, is satisfied or becomes unenforceable. Certificates of release of such lien shall be given by the commissioner on the satisfaction of the lien. For the purposes of this section, operator in the case of corporations includes the president, treasurer, or any other person in a managerial capacity of said corporation. Operator, in the case of a limited liability company, includes members and any other person in a managerial capacity of the limited liability company. No lien against real property under this section shall be effective until it is recorded at the registry of deeds for the county in which the real property lies.

Source. 1967, 213:1. 1969, 449:2. 1973, 544:9. 1978, 40:28. 1995, 45:4, eff. July 2, 1995.

Section 78-A:22

    78-A:22 Repealed by 1991, 163:43, XXV, eff. May 27, 1991. –

Section 78-A:23

    78-A:23 Repealed by 1983, 469:52, II, eff. July 1, 1983. –

Section 78-A:24

    78-A:24 Expenses. – 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.

Source. 1967, 213:1, eff. July 7, 1967.

Section 78-A:25

    78-A:25 Population Figures. –
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 section only the definition of resident, and therefore those persons who are to be included in estimate figures, will be the same as that adopted by the United States bureau of the census.
III. On or before April 30 of each year, the office of planning and development shall notify the chief administrative officer in each community of all the data components which will be used as the basis for the estimate of population. Municipalities believing that such data components are incorrect shall file their specific objections and evidence in support thereof with the office of planning and development on or before May 30 of the same year. After due consideration of such evidence, the director of the office of planning and development shall determine the final components and resulting estimates.
IV. Municipalities dissatisfied with population estimates produced by the office of planning and development may, at their own expense, have a special census conducted under contract with the United States bureau of the census. The results of such a census shall serve as a basis for subsequent estimates made by the office of planning and development after said results are made available to the office of planning and development.

Source. 1967, 409:9. 1970, 53:1. 1977, 292:1. 2003, 319:9. 2004, 257:44, eff. July 1, 2004. 2017, 156:64, eff. July 1, 2017. 2021, 91:198, eff. July 1, 2021. 2023, 79:248, eff. July 1, 2023.

Section 78-A:26

    78-A:26 Disposition of Revenue. –
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 department shall determine the cost of administration of this chapter for the fiscal year ending on the preceding June 30, and it shall notify the state treasurer of these costs by a report certified by them as to correctness. After deducting the cost of administration of the chapter from the total income, the state treasurer shall distribute the net income as follows:
(a) The amount necessary to provide payments of principal and interest on the bonds and notes authorized under RSA 198:15-a, II for the fiscal years ending June 30, 2009 through June 30, 2030; and
(b) The remainder to the general fund.
II. Beginning on July 1, 1999, and for each fiscal year thereafter, the department shall pay over all revenue collected pursuant to RSA 78-A:6, II-a to the state treasurer for deposit in the education trust fund established by RSA 198:39.
III. On or before December 1, 2021 and each December 1 thereafter, 30 percent of the net income determined under the introductory paragraph of paragraph I of the most recent fiscal year, after deductions for the cost of administration and revenues deposited in the education trust fund pursuant to paragraph II, shall be deposited into the meals and rooms municipal revenue fund for distribution to the unincorporated towns, unorganized places, towns, and cities. The amount to be distributed to each such town, place, or city shall be determined by multiplying the total amount to be distributed by a fraction, the numerator of which shall be the population of the unincorporated town, unorganized place, town, or city and the denominator of which shall be the population of the state. The population figures shall be based on the latest resident population figures furnished by the office of planning and development.
IV. There is hereby established in the treasury the meals and rooms municipal revenue fund. Any money deposited into the meals and rooms municipal revenue fund shall be nonlapsing and continually appropriated to the state treasurer for distribution to the unincorporated towns, unorganized places, towns, and cities pursuant to paragraph III.

Source. 1993, 352:1. 1999, 17:30, 31. 2003, 319:9. 2004, 257:44. 2009, 144:6, eff. June 30, 2009. 2013, 144:70, eff. July 1, 2013. 2014, 76:2, eff. July 26, 2014; 109:1, eff. June 11, 2014. 2017, 156:64, eff. July 1, 2017. 2019, 346:79, eff. July 1, 2019. 2021, 91:112, 198, eff. July 1, 2021.