RSA 78-A:2 · Administration; Rules; Questions of Law

Source history

• 1967, 213:1
• 1969, 287:2
• 1973, 544:9, 11, XVII
• 1975, 439:6, 34, XIII
• 1981, 128:24
• 1986, 1:4, eff. Jan. 8, 1986

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 HB1090 amend · effective 2027-07-01

  ll collect the taxes imposed by this section and shall pay them over to the state as provided in this chapter. 3 Taxation; Tax on Meals and Rooms; Disposition of Revenue. Amend RSA 78-A:26, II to read as follows: II. Beginning on July 1, [1999] 2027, and for each fiscal year thereafter, the department shall pay over all revenue collected pursuant to RSA 78-A:6, [II-a] III to the state treasurer for depo

• 2026 HB1090-FN amend · effective 2027-07-01

  ll collect the taxes imposed by this section and shall pay them over to the state as provided in this chapter. 3 Taxation; Tax on Meals and Rooms; Disposition of Revenue. Amend RSA 78-A:26, II to read as follows: II. Beginning on July 1, [1999] 2027, and for each fiscal year thereafter, the department shall pay over all revenue collected pursuant to RSA 78-A:6, [II-a] III to the state treasurer for depo

• 2026 HB1474 reference · effective 2026-07-01

  suant to RSA 78-A:28. 78-A:28 Meals and Rooms Municipal Revenue Fund. On or before December 1, 2026, and each December 1 thereafter, 30 percent of the net income determined under RSA 78-A:26, I of the most recent fiscal year, after deductions for the cost of administration and revenues deposited in the education trust fund pursuant to RSA 78-A:26, II, shall be deposited into the meals and rooms municipal re

• 2026 HB1474 add · effective 2026-07-01

  stration and revenues deposited in the education trust fund pursuant to RSA 78-A:26, II, shall be deposited into the meals and rooms municipal revenue fund established pursuant to RSA 78-A:27 for distribution to the unincorporated towns, unorganized places, towns, and cities. 78-A:29 Meals and Rooms Municipal Revenue Fund Distribution Formula. I. The amount to be distributed to each such town, place, or ci

• 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 reference · effective 2026-07-01

  evenue fund shall be nonlapsing and continually appropriated to the state treasurer for distribution to the unincorporated towns, unorganized places, towns, and cities pursuant to RSA 78-A:28. 78-A:28 Meals and Rooms Municipal Revenue Fund. On or before December 1, 2026, and each December 1 thereafter, 30 percent of the net income determined under RSA 78-A:26, I of the most recent fiscal year, after deductio

• 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 HB1474-FN add · effective 2026-07-01

  stration and revenues deposited in the education trust fund pursuant to RSA 78-A:26, II, shall be deposited into the meals and rooms municipal revenue fund established pursuant to RSA 78-A:27 for distribution to the unincorporated towns, unorganized places, towns, and cities. 78-A:29 Meals and Rooms Municipal Revenue Fund Distribution Formula. I. The amount to be distributed to each such town, place, or ci

• 2026 HB1474-FN reference · effective 2026-07-01

  evenue fund shall be nonlapsing and continually appropriated to the state treasurer for distribution to the unincorporated towns, unorganized places, towns, and cities pursuant to RSA 78-A:28. 78-A:28 Meals and Rooms Municipal Revenue Fund. On or before December 1, 2026, and each December 1 thereafter, 30 percent of the net income determined under RSA 78-A:26, I of the most recent fiscal year, after deductio

• 2026 HB1474-FN reference · effective 2026-07-01

  suant to RSA 78-A:28. 78-A:28 Meals and Rooms Municipal Revenue Fund. On or before December 1, 2026, and each December 1 thereafter, 30 percent of the net income determined under RSA 78-A:26, I of the most recent fiscal year, after deductions for the cost of administration and revenues deposited in the education trust fund pursuant to RSA 78-A:26, II, shall be deposited into the meals and rooms municipal re