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.
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.