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RSA 78-A:6-a · Exception to Tax; Gratuity Charges

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

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78-A:6-a Exception to Tax; Gratuity Charges. –

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Gratuity charges added to the charge for a taxable meal or taxable room shall not be taxed under this chapter if:

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(a)

The gratuity is not used by the operator in lieu of the tipped employee minimum wage requirements of RSA 279:21, or as a pool from which bonuses are paid to managerial personnel;

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(b)

The gratuity is paid to the service personnel providing the service for which the gratuity is charged;

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(c)

The amount of the gratuity does not exceed 18 percent of the charge for the taxable meal and/or rent imposed on each occupancy;

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(d)

The gratuity exceeds the percentage specified in subparagraph (c) and the amount is not separately stated, the exception from tax shall be limited to the percentage enumerated and the additional gratuity shall be subject to tax; and

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(e)

The payroll or other business records of the operator substantiate the distribution of the gratuity to the service employees as a payment that does not supplement wages or is not in lieu of wages.

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II.

Gratuity charges arranged by written contract between operators and motorcoach service providers or other businesses making group purchases on behalf of purchasers or occupants shall not be taxed under this chapter if the requirements of RSA 78-A:6-a, I are met.

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III.

Gratuity charges included in package arrangements offered by hotels to purchasers or occupants, which are not arranged by written contract between operators and motorcoach service providers or other businesses making group purchases on behalf of purchasers or occupants, shall not be taxed under this chapter if the requirements of RSA 78-A:6-a, I are met.

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IV.

The amount of any gratuity charge excepted from tax by RSA 78-A:6-a, I, II, or III shall be limited to that amount actually received by the service personnel providing the service for which such gratuity is charged. Source. 1993, 225:1. 1996, 53:2. 2002, 232:17. 2003, 249:1, eff. July 1, 2003. 2019, 304:6, eff. Jan. 1, 2020.

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Source note

Source. 1993, 225:1. 1996, 53:2. 2002, 232:17. 2003, 249:1, eff. July 1, 2003. 2019, 304:6, eff. Jan. 1, 2020.

Source history

1993, 225:1
1996, 53:2
2002, 232:17
2003, 249:1, eff. July 1, 2003
2019, 304:6, 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
osed on taxable meals, and on taxable sales of cannabis, based upon the charge therefor as follows: 22 Tax on Meals, Rooms, and Cannabis; Exception to Tax; Gratuity Charges. Amend the introductory paragraph of RSA 78-A:6-a, I to read as follows: I. Gratuity charges added to 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;
2026 HB186-FN-A amend
able sales of cannabis, based upon the charge therefor as follows: 22 Tax on Meals, Rooms, and Cannabis; Exception to Tax; Gratuity Charges. Amend the introductory paragraph of RSA 78-A:6-a, I to read as follows: I. Gratuity charges added to 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; Excep
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]