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.
Structure New Hampshire Revised Statutes
New Hampshire Revised Statutes
Title 78-A - Tax on Meals and Rooms
Section 78-A:2 - Administration; Rules; Questions of Law.
Section 78-A:4 - Meals and Rentals Licenses Required; Penalty.
Section 78-A:4-a - Advertisements of Short-Term Rentals.
Section 78-A:5 - Suspension and Revocation of Licenses; Appeal.
Section 78-A:6 - Imposition of Tax.
Section 78-A:6-a - Exception to Tax; Gratuity Charges.
Section 78-A:6-b - Exception to Tax; Auxiliary Charges.
Section 78-A:6-c - Exception to Tax; Meals.
Section 78-A:6-d - Exception to Tax; Occupancy.
Section 78-A:7 - Collection of Tax.
Section 78-A:8 - Returns and Payment.
Section 78-A:8-b - Surety Bonds.
Section 78-A:9 - Returns; Special, Optional, and Extensions.
Section 78-A:11 - Assessment of Additional Tax.
Section 78-A:19 - Records; Inspection.
Section 78-A:20 - Taxes as Personal Debt to State.
Section 78-A:21 - Taxes as Property Lien.