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Meals & Rooms (Rentals) Tax Data

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.


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

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New Hampshire Department of Revenue Administration
Governor Hugh Gallen State Office Park
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