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Meals and Rentals Tax, Affidavits Provided to Operators by Government Instrumentalities, Documentation Supporting Original Tax Remittance

Rev 702 provides the rules for computing taxable meals for purposes of the meals and rooms (rentals) tax statute, RSA 78-A. Rev 702.10 sets forth the rules concerning exemptions from tax for meals provided pursuant to contracts entered into between operators and certain government instrumentalities. The existing Rev 702.10(a)(2) requires an affidavit of government business be filed with the operator stating the official business and certifying direct payment shall be made by the government instrumentality. This rule is being deleted, and Rev 702.10(a)(3) is being renumbered accordingly.

Rev 703 provides the rules for computing taxable rent. Rev 703.04 sets forth the rules for computing permanent residency for purposes of RSA 78-A:3, VII. The existing Rev 703.04(g)(2) requires an operator to provide documentation supporting the original tax remittance if such operator requests a refund or credit of amounts remitted to the Department that were collected from a hotel occupant for a rental period that continued for 185 or more consecutive days. This rule is being deleted, and Rev 703.04(g)(3) is being renumbered accordingly.

Rev 703.09 sets forth the rules concerning exemptions from tax for rooms or rentals provided pursuant to contracts entered into between operators and certain government instrumentalities. The existing Rev 703.09(a)(2) requires an affidavit of government business be filed with the operator stating the official business and certifying direct payment shall be made by the government instrumentality. This rule is being deleted, and Rev 703.09(a)(3) is being renumbered accordingly.

Rev 704 provides the rules concerning motor vehicle rentals. Rev 704.04 sets forth the rules for measuring the length of a motor vehicle rental agreement for purposes of RSA 78-A:3, XV. The existing Rev 704.04(a)(4)b. requires an operator to provide documentation supporting the original tax remittance if such operator requests a refund or credit of amounts remitted to the Department that were collected from a motor vehicle renter for a rental period that continued for more than 180 consecutive days. This rule is being deleted, and Rev 704.04(a)(4)c. is being renumbered accordingly.


New Hampshire Department of Revenue Administration
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