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RSA 78-A:7 · Collection of Tax

Title
V: TAXATION
Chapter
78-A · TAX ON MEALS AND ROOMS
Status
current
Official source linked
Yes
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78-A:7 Collection of Tax. –

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I.

(a) The operator shall either state the amount of the tax to each occupant, purchaser of a meal, or renter, or state that the tax is included in the price of the occupancy, meal, or gross rental receipts received. If the amount of the tax is not separately stated, the purchaser's or occupant's contract or receipt shall include the following language: "The tax on meals and rooms is included for the costs of meals and lodging only."

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(b)

The operator shall demand and collect the tax from the occupant, purchaser, or renter. The occupant, purchaser, or renter shall pay the tax to the operator. If the tax is included in the price of the meal, occupancy, or gross rental receipts received, upon request the operator shall state to the purchaser, occupant, or renter the amount of the tax.

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(c)

If the rental of a motor vehicle is offered, reserved, booked, arranged for, or otherwise facilitated in whole or in part by a rental facilitator, the rental facilitator shall demand and collect the tax from the renter. The rental facilitator shall remit the tax to the state.

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(d)

If the occupancy is offered, reserved, booked, arranged for, or otherwise facilitated in whole or in part by a room facilitator, the room facilitator shall demand and collect the tax from the occupant. The room facilitator shall remit the tax to the state.

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II.

Each operator shall keep books and records in a form acceptable to the department showing the amount of all taxes collected. The operator shall pay the taxes over to the state as provided in this section. If the department believes that special action is necessary because payment of taxes collected may be in jeopardy, it may direct an operator to keep all taxes collected separate from any other funds. The department may require that the taxes be periodically deposited in a bank designated by the department, in an account in the name of the department. The department may withdraw these tax collections from the bank account and apply them to the payment of the taxes due from the operator. When an operator commingles tax money with money belonging to him, the claim of the state for the tax is traceable, is enforceable against all other claims and takes precedence over all other claims against the commingled funds. No taxes collected by an operator under this chapter may be sent outside the state without the written consent of the department.

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III.

To compensate operators for keeping the prescribed records and the proper account and remitting of taxes by them, operators are allowed to retain 3 percent of the taxes due and to be remitted if the return and payment are timely received by the department of revenue administration, as provided in RSA 78-A:8, III.

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IV.

[Repealed.] Source. 1967, 213:1. 1969, 287:15. 1973, 544:9. 1975, 439:25, 34, XIV. 1977, 330:2. 1981, 568:23. 1982, 42:93. 1983, 469:64. 1987, 189:2. 1999, 17:28, 29. 2003, 249:2, eff. July 1, 2003. 2012, 73:4, 5, eff. May 23, 2012. 2019, 304:8, 11, I, eff. Jan. 1, 2020. 2021, 160:7, eff. Oct. 1, 2021. 2022, 16:2, eff. Apr. 11, 2022.

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Source note

Source. 1967, 213:1. 1969, 287:15. 1973, 544:9. 1975, 439:25, 34, XIV. 1977, 330:2. 1981, 568:23. 1982, 42:93. 1983, 469:64. 1987, 189:2. 1999, 17:28, 29. 2003, 249:2, eff. July 1, 2003. 2012, 73:4, 5, eff. May 23, 2012. 2019, 304:8, 11, I, eff. Jan. 1, 2020. 2021, 160:7, eff. Oct. 1, 2021. 2022, 16:2, eff. Apr. 11, 2022.

Source history

  • 1967, 213:1
  • 1969, 287:15
  • 1973, 544:9
  • 1975, 439:25, 34, XIV
  • 1977, 330:2
  • 1981, 568:23
  • 1982, 42:93
  • 1983, 469:64
  • 1987, 189:2
  • 1999, 17:28, 29
  • 2003, 249:2, eff. July 1, 2003
  • 2012, 73:4, 5, eff. May 23, 2012
  • 2019, 304:8, 11, I, eff. Jan. 1, 2020
  • 2021, 160:7, eff. Oct. 1, 2021
  • 2022, 16:2, eff. Apr. 11, 2022

Related materials

Bill relationships

  • 2026 HB1063 amend · effective 2026-07-01

    es operators can retain. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 Taxation; Tax on Meals and Rooms; Collection of Tax. Amend RSA 78-A:7, III to read as follows: III. To compensate operators for keeping the prescribed records and the proper account and remitting of taxes by them, operators are allowed to retain [3] 1.5 percent of the taxes due and to

  • 2026 HB1063-FN amend · effective 2026-07-01

    es operators can retain. Be it Enacted by the Senate and House of Representatives in General Court convened: 1 Taxation; Tax on Meals and Rooms; Collection of Tax. Amend RSA 78-A:7, III to read as follows: III. To compensate operators for keeping the prescribed records and the proper account and remitting of taxes by them, operators are allowed to retain [3] 1.5 percent of the taxes due and to

  • 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 amend

    nt may purchase. The purchase limit for untaxed cannabis may not be lower than the amount a qualifying patient can purchase pursuant to RSA 126-X. 24 Tax on Meals, Rooms, and Cannabis; Collection of Tax. Amend RSA 78-A:7, I(a)-(b) to read as follows: (a) The operator shall either state the amount of the tax to each occupant, purchaser of a meal or cannabis, or renter, or state that the tax is included in the price of the occup

  • 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