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. The proposed rules were noticed in the Rulemaking Register Number 29 on July 18, 2024. A public hearing was held on August 8, 2024 at 10:00 a.m. The Final Proposal was filed with the Office of Legislative Services, Division of Administrative Rules on September 3, 2024, linked below. It is expected that the Final Proposal will be considered at the Joint Legislative Committee on Administrative Rules (JLCAR) during their September 19, 2024 meeting. 

Final Proposal for Rev 700 was submitted to the Office of Legislative Services, Division of Administrative Rules on September 3, 2024.