New Hampshire § 78-A:6 Imposition of Tax

New Hampshire Statutes

§ 78-A:6 — Imposition of Tax

New Hampshire § 78-A:6

Title VTAXATION

Ch. 78-ATAX ON MEALS AND ROOMS

This text of New Hampshire § 78-A:6 (Imposition of Tax) is published on Counsel Stack Legal Research, covering New Hampshire primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.H. Rev. Stat. Ann. § 78-A:6 (2026).

Text

I. A tax of 8.5 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 for a charge between $.36 and $.37 inclusive;

(b)Five cents for a charge between $.38 and $.50 inclusive;

(c)Six cents for a charge between $.51 and $.62 inclusive;

(d)Seven cents for a charge between $.63 and $.75 inclusive;

(e)Eight cents for a charge between $.76 and $.87 inclusive;

(f)Nine cents for a charge between $.88 and $1.00 inclusive;

(g)Eight and a half percent of the charge for taxable meals over $1.00, provided that fractions of cents shall be rounded up to the next whole cent. II-a. A tax of 8.5 percent is imposed upon the gross rental receipts of each rental. III. The operator shall collect the taxes impose

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I. A tax of 8.5 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 for a charge between $.36 and $.37 inclusive;
(b) Five cents for a charge between $.38 and $.50 inclusive;
(c) Six cents for a charge between $.51 and $.62 inclusive;
(d) Seven cents for a charge between $.63 and $.75 inclusive;
(e) Eight cents for a charge between $.76 and $.87 inclusive;
(f) Nine cents for a charge between $.88 and $1.00 inclusive;
(g) Eight and a half percent of the charge for taxable meals over $1.00, provided that fractions of cents shall be rounded up to the next whole cent.
II-a. A tax of 8.5 percent is imposed upon the gross rental receipts of each rental.
III. The operator shall collect the taxes imposed by this section and shall pay them over to the state as provided in this chapter.

Legislative 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.