Meals & Rooms (Rentals) Tax

The Meals and Rooms (Rentals) tax (M&R) 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.

Subscribe to Meals & Rentals Operators Notifications, to receive NH DRA announcements, guidance, and other helpful information.

hand writing on paper on deskAll required forms and instructions for M&R tax operators can be found by selecting the below link.

Find all meals & rooms forms 

finger pointing at tablet with floating question marksWe strive to answer all your questions regarding M&R. You can select the below link or call our Call Center at (603) 230-5920.

View the FAQs 

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The M&R tax laws and rules can be found under RSA 78-A and Rev 700


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File and pay your M&R taxes using our online portal - Granite Tax Connect (GTC).

Use granite tax connect now  

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Need an Operator's License?

Need an Operator's License?

RSA 78-A:4 requires each owner/operator to register with the Department prior to opening a hotel, offering sleeping accommodations, selling taxable meals, or renting motor vehicles by applying for a license.  Select the blue bar below to apply for your license using our online portal, Granite Tax Connect. 

Apply for an Operator's License Now