RSA 78-A:6 · Imposition of Tax

Source history

• 1967, 213:1
• 1969, 287:14
• 1977, 330:1
• 1981, 568:150
• 1983, 226:1
• 1999, 17:27; 163:8
• 2009, 144:4, eff. July 1, 2009
• 2021, 91:103, eff. June 25, 2021

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 repeal · effective 2027-07-01

  w subparagraph: (e) Separately stated charges for highway tolls electronically billed to the owner of the motor vehicle. 2 Taxation; Tax on Meals and Rooms; Imposition of Tax. RSA 78-A:6, II-III is repealed and reenacted to read as follows: II. A tax of 8.5 percent is imposed for taxable meals, provided that cents or fractions of cents shall be rounded up to the next whole nickel. III. A tax of 8.5 pe

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

  w subparagraph: (e) Separately stated charges for highway tolls electronically billed to the owner of the motor vehicle. 2 Taxation; Tax on Meals and Rooms; Imposition of Tax. RSA 78-A:6, II-III is repealed and reenacted to read as follows: II. A tax of 8.5 percent is imposed for taxable meals, provided that cents or fractions of cents shall be rounded up to the next whole nickel. III. A tax of 8.5 pe

• 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 HB1480 amend

  sing the meals and rooms tax rate. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 Imposition of Tax; Tax on Meals and Rooms. Amend RSA 78-A:6 to read as follows: 78-A:6 Imposition of Tax. I. A tax of [8.5] 9 percent of the rent is imposed upon each occupancy. II. A tax is imposed on taxable meals based upon the charge therefor as follows: (a) Four cents

• 2026 HB1480-FN amend

  sing the meals and rooms tax rate. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 Imposition of Tax; Tax on Meals and Rooms. Amend RSA 78-A:6 to read as follows: 78-A:6 Imposition of Tax. I. A tax of [8.5] 9 percent of the rent is imposed upon each occupancy. II. A tax is imposed on taxable meals based upon the charge therefor as follows: (a) Four cents

• 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

Opinions and discipline decisions mentioning this RSA

• 2017-0195, Natalie Anderson v. Adam Robitaille Supreme Court opinion · March 8, 2019