Tax on Meals and Rooms

  1. Law
  2. New Hampshire Revised Statutes
  3. Taxation
  4. Tax on Meals and Rooms

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Section
78-A:1

Title.

Section
78-A:2

Administration; Rules; Questions of Law.

Section
78-A:3

Definitions.

Section
78-A:4

Meals and Rentals Licenses Required; Penalty.

Section
78-A:4-a

Advertisements of Short-Term Rentals.

Section
78-A:5

Suspension and Revocation of Licenses; Appeal.

Section
78-A:6

Imposition of Tax.

Section
78-A:6-a

Exception to Tax; Gratuity Charges.

Section
78-A:6-b

Exception to Tax; Auxiliary Charges.

Section
78-A:6-c

Exception to Tax; Meals.

Section
78-A:6-d

Exception to Tax; Occupancy.

Section
78-A:7

Collection of Tax.

Section
78-A:8

Returns and Payment.

Section
78-A:8-a

Repealed by 2019, 304:11, II, effective Jan. 1, 2020.

Section
78-A:8-b

Surety Bonds.

Section
78-A:9

Returns; Special, Optional, and Extensions.

Section
78-A:10

Repealed by 1991, 163:43, XIX, eff. May 27, 1991.

Section
78-A:10-a

Repealed by 1991, 163:43, XX, eff. May 27, 1991.

Section
78-A:11

Assessment of Additional Tax.

Section
78-A:12

Repealed by 1991, 163:43, XXI, eff. May 27, 1991.

Section
78-A:13

Appeals.

Section
78-A:14

Repealed by 1991, 163:43, XXIII, eff. May 27, 1991.

Section
78-A:15

Notices.

Section
78-A:16

Repealed by 1991, 163:43, XXIV, eff. May 27, 1991.

Section
78-A:17

Repealed by 1975, 439:34, XV, eff. July 1, 1975.

Section
78-A:18

Violations.

Section
78-A:19

Records; Inspection.

Section
78-A:20

Taxes as Personal Debt to State.

Section
78-A:21

Taxes as Property Lien.

Section
78-A:22

Repealed by 1991, 163:43, XXV, eff. May 27, 1991.

Section
78-A:23

Repealed by 1983, 469:52, II, eff. July 1, 1983.

Section
78-A:24

Expenses.

Section
78-A:25

Population Figures.

Section
78-A:26

Disposition of Revenue.