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RSA 78-A:6-b · Exception to Tax; Auxiliary 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-b Exception to Tax; Auxiliary Charges. –

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Any auxiliary charges, not including gratuity charges, such as, but not limited to, service charges, house charges, management fees, or housekeeping 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 taxable meal or taxable room rental may be purchased without such auxiliary charges at the option of the purchaser or occupant; and

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(b)

The amount of the auxiliary charge is separately stated on the contract or receipt.

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II.

The portion of a single aggregate charge allocated to items which are not customarily associated with the purchase of a taxable room or taxable meal, including but not limited to ski lift tickets, boat ride fees, amusement park admission tickets, theater tickets, or other similarly packaged items shall not be taxable if:

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(a)

The packaged item or service is not part of the operator's standard room rental or meal and the allocated cost of the package item or service is equal to the amount paid to an outside vendor or the allocated cost of the package item or service is the amount over and above the amount which a consumer would be ordinarily charged for the room rental and/or meal had the consumer purchased the room or meal without the packaged item or service;

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(b)

The allocated cost of the package for gratuities meets the requirements of RSA 78-A:6-a, I; and

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(c)

The operator's business records provide the documentation necessary for the department to determine the allocation of costs and the proper application of the tax.

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III.

Admission charges shall not be taxed under this chapter if:

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(a)

The charge is paid for admission only, and not for any food or beverages, including alcoholic beverages; and

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(b)

The amount of the admission charge is separately stated on the contract or receipt. Source. 2019, 304:6, eff. Jan. 1, 2020.

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Source note

Source. 2019, 304:6, eff. Jan. 1, 2020.

Source history

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-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]
2026 HB417 amend · effective 2025-07-01
A 84-C, and RSA 400-A. 6 Tax Expenditure and Potential Liability Reports; Reference Removed. Amend RSA 71-C:4, II(b)(1) to read as follows: (1) Other credits allowed under RSA 77-A, RSA 77-E, RSA 77-G, RSA 78, RSA 78-A, RSA 78-B, RSA 82, [RSA 82-A,] RSA 83-E, RSA 84-A, RSA 84-C, and RSA 400-A against the business profits tax imposed by RSA 77-A; and 7 Persons and Property Liable to Taxation; Property Taxes; Public Utilities;
2026 HB417-FN amend
ntial Understatement Penalty; Reference Removed. Amend RSA 21-J:33-a, I to read as follows: I. If there is a substantial understatement of tax imposed under RSA 77-A, RSA 77-E, RSA 78-A, RSA 78-C, [RSA 82-A,] RSA 83-C, or RSA 84-A for any taxable period, there shall be added to the tax an amount equal to 25 percent of the amount of any underpayment attributable to such understatement. 5 Tax Expenditu