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Rev 200 various -
Hearing Procedures Relating to Meals and Rooms (Rentals) Tax Licenses, and Tobacco Tax Licenses and Seizures

Rev 200 contains the rules governing procedures for adjudicative proceedings pursuant to RSA 541-A:30-a. This proposal implements the procedural changes in Chapters 178 and 304 of the Laws of 2019, effective January 1, 2020, concerning meals and rooms (rentals) (“M&R”) tax licenses, and tobacco tax licenses and seizures.
Rev 201.02(b) is being inserted to define “applicant.” Rev 201.02(i) defining “licensee” is being amended and renumbered as (j) to include a person or entity that holds a tobacco tax license issued by the New Hampshire Liquor Commission, or that owns or has a right to control any interest in another licensee, in accordance with RSA 78:20.
Rev 206.02(a) on motions for reconsideration or petitions for rehearing is being amended, consistent with the proposed changes to Rev 207.08 and Rev 207.10 below.
Rev 207 contains specific rules of practice and procedure. The existing Rev 207.05 intro and (g)-(i) concerning hearings on tobacco tax license suspension or revocation are being amended, and a new paragraph (h) inserted, to specify the reasons for a suspension or revocation, and/or an administrative fine, in accordance with RSA 78:20-21. Rev 207.051 is being adopted to implement the procedures for hearings on tobacco tax license denials, in accordance with RSA 78:9 and RSA 78:20. Rev 207.08(a)-(d), (i), (k), and (l) concerning hearings on tobacco tax seizures are being amended to implement the changes in RSA 78:18-19. Rev 207.06(g)-(i) concerning hearings on M&R tax license suspension or revocation, and Rev 207.09(f)(3) and (g) concerning hearings on M&R tax license denials, are being amended consistent with procedures for hearings on tobacco tax licenses, and to implement the changes in RSA 78-A:4, I-a and RSA 78-A:8-b. Rev 207.10 is being readopted with amendments to implement the procedures for hearings involving M&R tax bonds, in accordance with RSA 78-A:8-b.

New Hampshire Department of Revenue Administration
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