The Meals and Rentals (M&R) Tax was enacted in 1967. The tax is assessed upon patrons of hotels (or any facility with sleeping accommodations) and restaurants, as well as on motor vehicle rentals. The M&R Tax is paid by the consumer and is collected and remitted to the State on the 15th of each month by operators of hotels, restaurants, or other businesses providing taxable meals, room rentals, and motor vehicle rentals. The tax rate is 8.5% for taxable periods beginning October 1, 2021.
Reports
Related Links
Active Meals and Rentals License Lookup
Annual "Meals & Rooms Tax Distribution Report" (Revenue to Cities and Towns)
M&R Tax Homepage
M&R Tax "Frequently Asked Questions"
M&R Tax Laws
M&R Tax Rules
M&R Tax Forms and Instructions
Portable Document Format (.pdf). Visit nh.gov for a list of free .pdf readers for a variety of operating systems.
New Hampshire Department of Revenue Administration
Governor Hugh Gallen State Office Park
109 Pleasant Street (Medical & Surgical Building), Concord NH
(603) 230-5000 |
TDD Access Relay NH: 1-800-735-2964 |
fax: (603) 230-5945
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