Readoption of Rev 700 Rules – Meals and Rentals Tax

Rev 700 is being readopted in its entirety, with amendments, to comply with the provisions of RSA 541-A, as most of the rule provisions are scheduled to expire on November 7, 2024, but are subject to extension pursuant to RSA 541-A:14-a. Chapter Rev 700 sets forth the Department’s rules governing the Meals and Rentals Tax imposed pursuant to RSA 78-A. The summary of the amendments proposed is provided in the Rulemaking Notice Form submitted to the Office of Legislative Services, linked below. A copy of the Initial Proposal submitted to the Office of Legislative Services is available by visiting our Laws & Rules, Proposed or Adopted Department Rules in Process page on this site. 

Please take notice that the Department will hold a public hearing on Thursday, August 8, 2024, at 10:00 a.m. at 109 Pleasant Street, 2nd Floor, Training Room #254, Concord, NH on this rule readoption. The security procedures at the Department of Revenue Administration require all visitors to sign in and present photo identification. If you plan on attending the public hearing, please bring photo identification with you.