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RSA 78-A:1 · Title

Title: V: TAXATION
Chapter: 78-A · TAX ON MEALS AND ROOMS
Status: current
Official source linked: Yes

Official source Copy section link

78-A:1 Title. – This chapter may be known and cited as the "Meals and Rooms Tax Law." Source. 1967, 213:1, eff. July 7, 1967. 2019, 304:1, eff. Jan. 1, 2020.

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Source note

Source. 1967, 213:1, eff. July 7, 1967. 2019, 304:1, eff. Jan. 1, 2020.

Source history

1967, 213:1, eff. July 7, 1967
2019, 304:1, eff. Jan. 1, 2020

Related materials

Bill relationships

2026 HB1068 amend
upied any room in a hotel for at least 185 consecutive days] made an agreement to occupy any room in a hotel for more than 30 consecutive days. 2 New Section; Taxation. Amend RSA 78-A by inserting after section 26 the following new section: 78-A:27 Taxation on Certain Classifications of Occupants. I. A permanent residence shall be determined at the time an occupancy is initiated and shall not
2026 HB1068-FN amend
upied any room in a hotel for at least 185 consecutive days] made an agreement to occupy any room in a hotel for more than 30 consecutive days. 2 New Section; Taxation. Amend RSA 78-A by inserting after section 26 the following new section: 78-A:27 Taxation on Certain Classifications of Occupants. I. A permanent residence shall be determined at the time an occupancy is initiated and shall not
2026 HB1474 amend · effective 2026-07-01
rooms tax. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 New Sections; Meals and Rooms Municipal Revenue Fund Established. Amend RSA 78-A by inserting after section 26 the following new sections: 78-A:27 Meals and Rooms Municipal Revenue Fund Established. There is hereby established in the treasury the meals and rooms municipal revenue fund. Any money
2026 HB1474-FN amend · effective 2026-07-01
rooms tax. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 New Sections; Meals and Rooms Municipal Revenue Fund Established. Amend RSA 78-A by inserting after section 26 the following new sections: 78-A:27 Meals and Rooms Municipal Revenue Fund Established. There is hereby established in the treasury the meals and rooms municipal revenue fund. Any money
2026 HB1546 amend · effective 2027-01-01
1 The State and Its Government; State Treasurer; Application of Receipts. Amend RSA 6:12, I(b)(65) to read as follows: (65) Money received under [RSA 77-A,] RSA 77-E, RSA 78, RSA 78-A, RSA 78-B, RSA 83-F, RSA 284:44 and RSA 284:47, and from the sweepstakes fund, which shall be credited to the education trust fund under RSA 198:39. 2 The State and Its Government; State Treasurer; Exemptions From Cer
2026 HB1546-FN amend · effective 2027-01-01
1 The State and Its Government; State Treasurer; Application of Receipts. Amend RSA 6:12, I(b)(65) to read as follows: (65) Money received under [RSA 77-A,] RSA 77-E, RSA 78, RSA 78-A, RSA 78-B, RSA 83-F, RSA 284:44 and RSA 284:47, and from the sweepstakes fund, which shall be credited to the education trust fund under RSA 198:39. 2 The State and Its Government; State Treasurer; Exemptions From Cer
2026 HB1629 amend · effective 2027-07-01
1 The State and Its Government; State Treasurer; Application of Receipts. Amend RSA 6:12, I(b)(65) to read as follows: (65) Money received under RSA 77-A, [RSA 77-E,] RSA 78, RSA 78-A, RSA 78-B, RSA 83-F, RSA 284:44 and RSA 284:47, and from the sweepstakes fund, which shall be credited to the education trust fund under RSA 198:39. 2 The State and Its Government; State Treasurer; Exemptions From C
2026 HB1629-FN amend · effective 2027-07-01
1 The State and Its Government; State Treasurer; Application of Receipts. Amend RSA 6:12, I(b)(65) to read as follows: (65) Money received under RSA 77-A, [RSA 77-E,] RSA 78, RSA 78-A, RSA 78-B, RSA 83-F, RSA 284:44 and RSA 284:47, and from the sweepstakes fund, which shall be credited to the education trust fund under RSA 198:39. 2 The State and Its Government; State Treasurer; Exemptions From C
2026 HB186 add
the charge for a taxable meal, taxable cannabis, or taxable room shall not be taxed under this chapter if: 23 New Section; Tax on Meals, Rooms, and Cannabis; Exception to Tax; Therapeutic Cannabis Sales. Amend RSA 78-A by inserting after section 6-d the following new section: 78-A:6-e Exception to Tax; Therapeutic Cannabis Sales. I. Sales of cannabis, including sales of cannabis concentrate and cannabis products, from cannab
2026 HB186 amend
. 15 Tax on Meals, Rooms, and Cannabis; Chapter Name Change. Amend the chapter heading of RSA 78-A to read as follows: TAX ON MEALS, [AND] ROOMS, AND CANNABIS 16 Tax on Meals, Rooms, and Cannabis; Title. Amend RSA 78-A:1 to read as follows: 78-A:1 Title. This chapter may be known and cited as the "Meals, [and] Rooms, and Cannabis Tax Law." 17 Tax on Meals, Rooms, and Cannabis; Definition Amended. Amend RSA 78-A:3, XIII to read
2026 HB186-FN-A amend
bis; Chapter Name Change. Amend the chapter heading of RSA 78-A to read as follows: TAX ON MEALS, [AND] ROOMS, AND CANNABIS 16 Tax on Meals, Rooms, and Cannabis; Title. Amend RSA 78-A:1 to read as follows: 78-A:1 Title. This chapter may be known and cited as the "Meals, [and] Rooms, and Cannabis Tax Law." 17 Tax on Meals, Rooms, and Cannabis; Definition Amended. Amend RSA 78-A:3, XIII to read as
2026 HB186-FN-A amend
the guilty verdict, plea, placement in a diversionary program, or other entry of guilt. 15 Tax on Meals, Rooms, and Cannabis; Chapter Name Change. Amend the chapter heading of RSA 78-A to read as follows: TAX ON MEALS, [AND] ROOMS, AND CANNABIS 16 Tax on Meals, Rooms, and Cannabis; Title. Amend RSA 78-A:1 to read as follows: 78-A:1 Title. This chapter may be known and cited as the "Meals, [and]