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.
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.