This RSA section is an unofficial mirror, is not legal advice, and may be incomplete, outdated, or incorrectly processed.

RSA 78-A:8 · Returns and Payment

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

Official source Copy section link

78-A:8 Returns and Payment. –

Copy link

Every operator shall, on or before the fifteenth day of the calendar month following the collection of taxes imposed by this chapter, file a return reporting the results of the preceding month to the commissioner of revenue administration. This return shall be filed even though no tax may be due. Returns may be filed by mail or electronically. If such operator has been granted permission to make other than monthly filings, as provided in RSA 78-A:9, II(b), the operator shall make a return in accordance with the return schedule permitted by the department of revenue administration, even though no tax may be due. The commissioner shall adopt rules, pursuant to RSA 541-A, relative to the form of such return and the data which it shall contain. All electronically filed returns shall contain an electronic authorization by the operator or an authorized representative subject to the pains and penalties of perjury. The commissioner shall adopt rules, under RSA 541-A, relative to the method of electronic authorization.

Copy link

II.

The taxes collected by every operator shall be paid to the state on or before the fifteenth day of the calendar month following their collection. The operator may deduct from the taxes collected the compensation allowed by RSA 78-A:7, III, and remit the net taxes by electronic funds transfer to the commissioner of revenue administration.

Copy link

III.

Notwithstanding the provisions of any other law, returns and remittances due under this chapter shall be considered timely only if received by the department of revenue administration on or before the fifteenth day of the calendar month in which they were due. If this due date falls on a Saturday, Sunday, or legal holiday, then the returns and remittances due under this chapter shall be filed no later than the next business day.

Copy link

IV.

An operator shall receive notification of a successful filing and a confirmation number which shall serve as proof of filing.

Copy link

Any operator that does not choose to file electronically shall forfeit any amounts retained pursuant to RSA 78-A:7, III to the department to offset the costs of manual paper filing. The forfeiture shall be waived for any business with under $25,000 in meals and rooms taxable revenue in the prior calendar year. Source. 1967, 213:1; 409:5. 1973, 544:9. 1983, 469:65. 1985, 370:1. 1987, 160:1; 189:3. 1997, 132:2. 1998, 383:2, 3, eff. Aug. 25, 1998. 2021, 24:2, eff. May 6, 2021.

Copy link

Source note

Source. 1967, 213:1; 409:5. 1973, 544:9. 1983, 469:65. 1985, 370:1. 1987, 160:1; 189:3. 1997, 132:2. 1998, 383:2, 3, eff. Aug. 25, 1998. 2021, 24:2, eff. May 6, 2021.

Source history

1967, 213:1; 409:5
1973, 544:9
1983, 469:65
1985, 370:1
1987, 160:1; 189:3
1997, 132:2
1998, 383:2, 3, eff. Aug. 25, 1998
2021, 24:2, eff. May 6, 2021

Related materials

Bill relationships

2026 HB1063 reference · effective 2026-07-01
are allowed to retain [3] 1.5 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. 2 Effective Date. This act shall take effect July 1, 2026. LBA 26-2292 11/4/25 HB 1063-FN- FISCAL NOTE AS INTRODUCED AN ACT reducing the amount of meals and rooms taxes operators can retain.
2026 HB1063-FN reference · effective 2026-07-01
are allowed to retain [3] 1.5 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. 2 Effective Date. This act shall take effect July 1, 2026. LBA 26-2292 11/4/25 HB 1063-FN- FISCAL NOTE AS INTRODUCED AN ACT reducing the amount of meals and rooms taxes operators can retain.
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]