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.
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.