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.
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.