Advertisements of Short-Term Rentals;
Rev 701.25; Rev 705.01(i) and (j)

Rev 700 contains the rules governing the Meals and Rentals Tax. Rev 701.25 is being adopted to define “short-term rental,” consistent with the definition in in RSA 78-A:3, XX. Rev 705.01 specifies requirements for Meals and Rentals Tax licenses. Rev 705.01 is being amended by inserting paragraphs (i) and (j) to implement the requirements of RSA 78-A:4-a, which provides that advertisements of short-term rentals “shall include the meals and rooms license number of the operator.”