CHAPTER Rev 700 MEALS AND RENTALS TAX
PART Rev 701 DEFINITIONS
REVISION NOTE:
Document #6690, effective 2-21-98, made extensive changes
to the wording, format, structure, and numbering of rules in Part Rev 701. Several sections in part Rev 701 have been
renumbered but not readopted, therefore, the effective date for these sections
did not change.
Rev 701.01
"Catering Business" means a food service enterprise
or a person engaged, as part of their ordinary course of business, in providing
taxable meals at fixed or various locations other than at a restaurant licensed
under RSA 78-A:4 owned or operated by the catering business including, but not
limited to:
(a) Special events;
(b) Banquets;
(c) Receptions;
(d) Picnics;
(e) Bazaars;
(f) Fairs;
(g) Field days;
(h) Outings;
(i) Barbecues;
(j) Mobile catering or vending trucks;
(k) Cafeterias;
(l) Private homes;
(m) Concerts; or
(n) Races.
Source. (See Revision Note at part heading for Rev
701) #6690, eff 2-21-98; ss by #6750, eff 5-19-98,
EXPIRED: 5-19-06
New. #8653, eff 6-8-06;
ss by #10714, eff 11-7-14
Rev 701.02 "Charge" means full consideration received,
valued in money, whether received in money or otherwise, including all
receipts, cash, credits, debits, subsidies and property, or services of any
kind or nature.
Source. (See Revision Note at part heading for Rev
701) #6690, eff 2-21-98; ss by #6750, eff 5-19-98,
EXPIRED: 5-19-06
New. #8653, eff 6-8-06;
ss by #10714, eff 11-7-14
Rev 701.03 Reserved.
Source. #2205, eff 12-12-82;
ss by #2504, eff 10-12-83; ss by #3181, eff 1-22-86; ss by #4061, eff 5-29-86;
ss by #5399, eff 5-21-92 (See Revision Note at part heading for Rev 701); ss by
#6750, eff 5-19-98; ss by #7505, eff 6-19-01, ss by #8653, eff 6-8-06; ss by #10714, eff 11-7-14; rpld by #12907, eff 10-23-19
Rev 701.04 "Department" means the
Source. #2205, eff 12-12-82;
ss by #2504, eff 10-12-83; ss by #3181, eff 1-22-86; ss by #4061, eff 5-29-86;
ss by #5399, eff 5-21-92 (See Revision Note at part heading for Rev 701); ss by
#6750, eff 5-19-98; ss by #7505, eff 6-19-01; ss by #8653, eff 6-8-06; ss by #10714, eff 11-7-14
Rev 701.05
"Educational purposes" means “educational purposes” as defined
in RSA 78-A:6-c, II(d).
Source. (See Revision
Note at part heading for Rev 701) #6690, eff 2-21-98;
ss by #6750, eff 5-19-98, EXPIRED: 5-19-06
New. #8653, eff 6-8-06;
ss by #10714, eff 11-7-14; ss by #13077, eff 7-24-20
Rev 701.06 Reserved.
Source. (See Revision
Note at part heading for Rev 701) #6690, eff 2-21-98;
ss by #6750, eff 5-19-98, EXPIRED: 5-19-06
New. #8653, eff 6-8-06; ss
by #10714, eff 11-7-14 (from Rev 701.04); ss by #12907, eff 10-23-19; rpld by #13432,
eff 8-12-22
Rev 701.07
“Food products” means “food products” as defined in RSA 78-A:3, IV. The term includes, but is not limited to,
food or beverages commonly sold by weight, liquid or dry measure, count, or in
unopened original containers in a retail food store, unless sold in a manner
commonly considered a meal, such as on a plate, platter, or an arrangement, or
otherwise packaged as a meal.
Source. (See Revision
Note at part heading for Rev 701) #6690, eff 2-21-98;
ss by #6750,
eff 5-19-98, EXPIRED: 5-19-06
New. #8653, eff 6-8-06;
ss by #10714, eff 11-7-14 (from Rev 701.05); rpld by
#12907, eff 10-23-19; ss by #13077, eff 7-25-20
Rev 701.08 Reserved.
Source. (See Revision Note at part heading for Rev
701) #6690, eff 2-21-98; ss by #6750, eff 5-19-98,
EXPIRED: 5-19-06
New. #8653, eff 6-8-06; ss by #10714, eff 11-7-14 (from Rev 701.06); rpld by #12907, eff 10-23-19
Rev 701.09 "Furnishings and accommodations" means
the personal property or facilities used or provided for use in conjunction
with the renting of sleeping accommodations, such as but not limited to, the
use of:
(a) Pools, beaches or other sites associated with
swimming or boating;
(b) In-room television or radio;
(c) Equipment associated with exercise, health or athletic activities; or
(d) Restaurants, lounges
or other facilities providing any forms of entertainment.
Source. #2205, eff 12-12-82;
ss by #2504, eff 10-12-83; ss by #3181, eff 1-22-86; ss by #4061, eff 5-29-86;
ss by #5399, eff 5-21-92 (See Revision Note at part heading for Rev 701); ss by
#6750, eff 5-19-98, EXPIRED: 5-19-06
New. #8653, eff 6-8-06; ss by #10714, eff 11-7-14 (from Rev 701.07)
Rev 701.10
"Hotel" means “hotel” as defined in RSA 78-A:3, VII, and includes
an adult summer or recreational camp which offers sleeping accommodations to
the general public.
Source. #2205, eff 12-12-82;
ss by #2504, eff 10-12-83; ss by #3181, eff 1-22-86; ss by #4061, eff 5-29-86;
ss by #5399, eff 5-21-92 (See Revision Note at part heading for Rev 701); ss by
#6750, eff 5-19-98, EXPIRED: 5-19-06
New. #8653, eff 6-8-06; ss by #10714, eff 11-7-14 (from Rev 701.08); ss by
#13077, eff 7-25-20
Rev 701.11 "Institution" means a federal,
state, or county prison, reformatory, or mental hospital having confined
residents unless the context indicates otherwise.
Source. #5912, eff 10-14-94
(See Revision Note at part heading for Rev 701); ss by #6750, eff 5-19-98,
EXPIRED: 5-19-06
New. #8653, eff 6-8-06; ss by #10714, eff 11-7-14 (from Rev 701.09)
Rev 701.12
"Meal" means “meal” as defined in RSA 78-A:3, VIII and:
(a) Includes, but
is not limited to:
(1) Sandwiches
of all kinds whether or not wholly packaged off the premises;
(2) Beverages, poured,
fountain type, or in unsealed containers, including, but not limited to,
alcoholic, malt, or vinous beverages;
(3) Prepared
foods or food products sold in a manner commonly considered a meal, such as on
a plate or otherwise packaged as a meal;
(4) Food items from salad bars and buffets;
(5) Snacks prepared
for immediate consumption that are not wholly packaged off the premises, such
as, but not limited to, baked goods sold in units of less than 6, except as
provided in Rev 702.13(b), fresh popped popcorn, or ice cream novelties;
(6) Platters or
arrangements, including, but not limited to:
a. Vegetable;
b. Meat;
c. Dessert;
d. Bakery;
e. Fruit; or
f. Hors
d'oeuvres; and
(7) Prepared,
ready-to-eat food or beverages whether or not heated
or cooled to a preferred temperature; and
(b) Does not
include:
(1) Food,
except sandwiches, or food products, wholly packaged off the premises and sold
in their original unopened containers, including, but not limited to, items
such as:
a. Chips;
b. Crackers;
c. Pastries;
d. Candy;
e. Gum;
f. Breath mints;
g. Cough drops;
h. Antacid
lozenges; or
i. Energy or granola
bars;
(2) Canned,
bottled, or otherwise prepackaged, ready-to-drink beverages wholly packaged off
the premises and sold in their original unopened containers, including, but not
limited to, such items as:
a. Carbonated beverages;
b. Fruit drinks;
c. Fruit juices;
d. Milks;
e. Coffee drinks;
f. Energy
drinks; or
g. Alcoholic beverages;
(3) Food
products sold by a store;
(4)
Prepackaged, ready-to-eat refrigerated or frozen desserts or novelties
wholly packaged off the premises and sold in their original containers, such
as, but not limited to, ice cream or frozen yogurt in:
a. Cups;
b. Cones; and
c. Sticks;
(5) Frozen food
or beverages not intended for consumption in a frozen state; or
(6) Baked goods
when sold in units of 6 or more for off-premises consumption, including any
variety of items totaling 6 or more servings, such as, but not limited to, 2
bagels, 3 muffins, and one danish, or one whole pie,
cake, or loaf of bread.
Source. (See Revision Note at part heading for Rev
701) #6690, eff 2-21-98; ss and moved by #6750, eff
5-19-98 (from Rev 701.11), EXPIRED: 5-19-06
New. #8653, eff 6-8-06; ss by #10714, eff 11-7-14 (from Rev 701.10); ss by #13077, eff 7-25-20
Rev 701.13
"Nonprofit organization" means nonprofit organization” as
defined in RSA 78-A:3, X.
Source. #2205, eff 12-12-82; ss by #2504, eff 10-12-83;
ss by #3181, eff 1-22-86; ss by #4061, eff 5-29-86; ss by #5399, eff 5-21-92;
ss by #5912, eff 10-14-94 (See Revision Note at part heading for Rev 701) ; ss
and moved by #6750, eff 5-19-98 (from Rev 701.13); moved by #6870 (from Rev
701.14), eff 10-20-98, EXPIRES: 10-20-06, ss by #8653, eff 6-8-06; ss by #10714, eff 11-7-14 (from Rev 701.11); ss by
#13077, eff 7-25-20
Rev 701.14
"Occupant" means "occupant" as defined in RSA
78-A:3, XII and includes a person who pays for sleeping accommodations even though
he or she does not use them.
Source. #2205, eff 12-12-82; ss by #2504, eff
10-12-83; ss by #3181, eff 1-22-86; ss by #4061, eff 5-29-86; ss by #5399, eff
5-21-92 (See Revision Note at part heading for Rev 701); ss and moved by #6750,
eff 5-19-98 (from Rev 701.14); moved by #6870 (from Rev 701.15), eff 10-20-98,
EXPIRES: 10-20-06; ss by #8653, eff
6-8-06;
ss by #10714, eff 11-7-14 (from Rev
701.12); ss by #13077, eff 7-25-20
Rev 701.15 “Operator”
means “operator” as defined in RSA 78-A:3,
XIII and includes a person:
(a) Offering sleeping accommodations for rent to
the general public, including owners of private homes who offer sleeping
accommodations for rent to the general public;
(b) Charging for a taxable meal;
(c) Offering a motor vehicle to a renter under a
rental agreement that is subject to the tax;
(d) Who acts in the capacity of an agent, whether
as lessee, sublessee, mortgagee, licensee or otherwise, for an owner in renting
sleeping accommodations, a motor vehicle or providing taxable meals; or
(e) Who
is a rental facilitator or room facilitator.
Source. #2205, eff 12-12-82; ss by #2504, eff
10-12-83; ss by #3181, eff 1-22-86; ss by #4061, eff 5-29-86; ss by #5399, eff
5-21-92 (See Revision Note at part heading for Rev 701); ss and moved by #6750,
eff 5-19-98 (from Rev 701.15); moved by #6870 (from Rev 701.16), eff 10-20-98,
ss by #8653, eff 6-8-06; ss by #10714, eff
11-7-14 (from Rev 701.13); ss by #13077, eff 7-25-20; ss by #13432, eff 8-12-22
Rev 701.16
"Person" means "person" as defined in RSA
78-A:3, XVI.
Source. (See Revision Note at part heading for Rev
701) #6690, eff 2-21-98; ss and moved by #6750, eff
5-19-98 (from Rev 701.16); moved by #6870 (from Rev 701.17); ss by #7505, eff
6-19-01; ss by #8653, eff 6-8-06; ss by #10714, eff 11-7-14; ss by #13077, eff 7-25-20
Rev 701.17 Reserved.
Source. (See Revision Note at part heading for Rev
701) #6690, eff 2-21-98; ss and moved by #6750, eff
5-19-98 (from Rev 701.17); moved by #6870 (from Rev 701.18), eff 10-20-98; ss
by #8653, eff 6-8-06; ss by #10714, eff
11-7-14 (from Rev 701.15); rpld by #12907, eff
10-23-19
Source. (See Revision Note at part heading for Rev
701) originally #5912, eff 10-14-94; ss and moved by #6750, eff 5-19-98 (from
Rev 701.18); ss by #6807, INTERIM, eff 7-21-98, EXPIRES: 11-18-98; ss and moved
by #6870, eff 10-20-98 (from Rev 701.19); ss by #7505, eff 6-19-01; ss by
#8653, eff 6-8-06; ss by #10714, eff
11-7-14 (from Rev 701.16); ss by #13077, eff 7-25-20; ss by #13077, eff 7-25-20
(from Rev 701.19)
Rev
701.19 “Rent” means “rent” as defined in
RSA 78-A:3, XVII and includes:
(a) Any amount for which an
occupant is liable as a result of occupancy without any deductions;
(b) Any and all charges for services or furnishings and accommodations
customarily and ordinarily furnished by a hotel to occupants; and
(c)
Any fee, services, or other charge required to be paid by the occupant
to a room facilitator, except that the term rent shall not include amounts paid
by an operator to a travel agent as commission or compensation for the travel
agent’s services.
Source. (See Revision Note at part heading for Rev 701)
originally #5912, eff 10-14-94; ss and moved by #6750, eff 5-19-98 (from Rev
701.18); ss by #6807, INTERIM, eff 7-21-98, EXPIRES: 11-18-98; ss and moved by #6870,
eff 10-20-98 (from Rev 701.19); ss by #8653, eff 6-8-06; ss by #10714, eff 11-7-14 (from Rev 701.17); ss by
#13077, eff 7-25-20 (from Rev 701.20); ss by #13432, eff 8-12-22
Rev 701.20 "Restaurant" means “restaurant” as
defined in RSA 78-A:3, XX and:
(a) Includes installations of a permanent or
temporary nature which are used for providing meals, such as, but not limited
to:
(1) Tables;
(2) Counters;
(3) Bars;
(4) Concession stands;
(5) Booths at fairs or festivals, parks, or other
locations;
(6) Food trucks;
(7) Street carts;
(8) Fairs and festivals where the price of admission
entitles the purchaser to food or beverages, or both, including alcoholic beverages;
or
(9) Other similar facilities where meals are
served; and
(b) Does not include any portion of a store that
is not a restaurant portion as defined in Rev 701.211.
Source. (See Revision Note at part heading for Rev
701) originally #5399, eff 5-21-92; ss and moved by
#6750, eff 5-19-98 (from Rev 701.19); moved by #6870 (from Rev 701.20), eff 10-20-98;
ss by #8653, eff 6-8-06; ss by #10714, eff
11-7-14 (from Rev 701.18); ss by Rev 13077, eff 7-25-20 (from Rev 701.21)
Rev
701.21 “Restaurant portion” means
“restaurant portion” as defined in RSA 78-A:3, XXI.
Source. #13077,
eff 7-25-20
Rev 701.22
"School" means “school” as defined in RSA 78-A:3, XXII and
includes any qualified educational organization whether public or private,
provided its earnings do not inure to the benefit of any individuals.
Source. (See Revision Note at part heading for Rev
701) #6690, eff 2-21-98; ss and moved by #6750, eff
5-19-98 (from Rev 701.21); moved by #6870 (from Rev 701.22), eff 10-20-98, ss
by #8653, eff 6-8-06; ss by #10714, eff
11-7-14 (from Rev 701.20); ss by #13077, eff 7-25-20
Rev 701.23 “Seasonal
business” means a business which operates and receives taxable receipts on a
regular basis only during a particular season of the year, for a period of less
than 12 months.
Source. (See Revision Note at part heading for Rev
701) originally #5399, eff 5-21-92 ; ss by #6750, eff 5-19-98;
moved by #6870 (from Rev 701.23), eff 10-20-98, ss by #8653, eff 6-8-06; ss by #10714, eff 11-7-14 (from Rev 701.21); ss by #13432,
eff 8-12-22
Rev 701.24
“Services" as referenced in the definition of "occupancy"
in RSA 78-A:3, XI means:
(a) Services customarily
and ordinarily related to the occupancy and use of sleeping accommodations and
facilities, such as, but not limited to:
(1) Maid and porter;
(2) Towel and linen;
(3) Doorman, bellhop, and concierge;
(4) Elevator;
(5) Electrical;
or
(6) Cable; and
(b) Does not
include services not customarily and ordinarily related to the occupancy and
use of sleeping accommodations and facilities when a separately stated charge
is made, including, but not limited to:
(1) Parking;
(2) Telephone
connection fees and charges;
(3) Secretarial
or commercial assistance;
(4) Purchase of
theater, sports, or amusement tickets; or
(5) Parcel
checking and delivery.
Source. (See Revision Note at part heading for Rev
701) originally #5399, eff 5-21-92; ss and moved by #6750,
eff 5-19-98 (from Rev 701.23); moved by #6870 (from Rev 701.24), eff 10-20-98;
ss by #8653, eff 6-8-06; ss by #10714, eff
11-7-14 (from Rev 701.22); ss by #13077, eff 7-25-20
Rev
701.25 “Short-term rental” means
“short-term rental” as defined in RSA 78-A:3, XXIII. The term does not include the rental of any
room in a bed and breakfast, inn, or motel.
Source. (See Revision Note at part
heading for Rev 701) originally #5399, eff 5-21-92; ss
and moved by #6750, eff 5-19-98 (from Rev 701.24); moved by #6870 (from Rev
701.25), eff 10-20-98; ss by #8653, eff 6-8-06; ss by #10714, eff 11-7-14 (from Rev 701.23);
renumbered by #12184 (from Rev 701.25); ss by #13077, eff 7-25-20
Rev 701.26 “Signature” means a signature as provided in
Rev 2904.04 or an electronic signature as provided in Rev 2904.05.
Source. (See Revision Note at part heading for Rev
701) originally #5399, eff 5-21-92; ss and moved by
#6750, eff 5-19-98 (from Rev 701.24); moved by #6870 (from Rev 701.25), eff
10-20-98; ss by #8653, eff 6-8-06; ss by #10714, eff 11-7-14 (from Rev 701.23); renumbered by #12184 (from
Rev 701.25); ss by #12907, eff 10-23-19
Rev 701.27 "Sleeping
accommodation" means any space at a hotel for which a charge is made and which provides items such as, but not limited to:
(a) Beds;
(b) Cots;
(c) Mattresses;
(d) Bunks;
(e) Bedding; or
(f) Any other furnishing or item commonly
associated with the provision of space for sleeping or rest.
Source. #10714,
eff 11-7-14; renumbered by #12184 (from Rev 701.26)
Rev 701.271 “Store”
means “store” as defined in RSA 78-A:3, XXIV.
Source. #13077,
eff 7-25-20
Rev
701.28 "Taxable meal" means
"taxable meal" as defined in RSA 78-A:3, XXV.
Source. #10714,
eff 11-7-14; renumbered by #12184 (from Rev 701.27);
ss by #13077, eff 7-25-20
Rev
701.29 "Taxpayer
identification number" means:
(a) Social Security number;
(b) Federal employer identification number;
(c) Individual taxpayer identification number;
(d) Preparer tax identification number; or
(e) Department identification number.
Source. #10714,
eff 11-7-14; renumbered by #12184 (from Rev 701.28)
Rev 701.30 Reserved.
Source. #10714,
eff 11-7-14 (from Rev 701.24); renumbered by #12184
(from Rev 701.29); rpld by #12907, 10-23-19
Rev 701.31 "Wholly packaged off the
premises", as referenced in RSA 78-A:3, VIII, means packaged in a sealed,
unopened original container off the restaurant premises.
Source. #10714,
eff 11-7-14 (from Rev 701.25); renumbered by #12184
(from Rev 701.30); ss by #13077, eff 7-25-20
PART Rev 702 COMPUTATION OF TAXABLE MEALS
Rev 702.01 Inclusive Tax Calculation. When the tax is included in the price of
taxable meals, as referenced in RSA 78-A:7, I(a), the tax shall be equal to
8.26% of such charge.
Source. #2205, eff 12-12-82;
ss by #2504, eff 10-12-83; ss by #3181, eff 1-22-86; ss by #4061, eff 5-29-86;
ss by #5399, eff 5-21-92; ss by #5912, eff 10-14-94; ss by #6750, eff 5-19-06,
EXPIRED: 5-19-06
New. #8653, eff 6-8-06;
ss by #10714, eff 11-7-14
Rev 702.011 Food
Products.
(a) Food products
sold by a restaurant, including a restaurant portion within a store, shall not be
taxable unless sold in a manner:
(1) Other than
the same manner in which they are commonly sold in a
retail food store; or
(2) Commonly considered
a meal, such as on a plate or otherwise packaged as a meal.
(b) Food
products sold by a store shall not be taxable.
Source. #13077, eff 7-25-20
Rev 702.012 Restaurant and Store Sales.
(a) An establishment that is primarily engaged in
the business of providing meals for which a charge is made shall be a
restaurant as defined in Rev 701.21, regardless of whether the establishment
uses a term such as, but not limited to, store, bakery, delicatessen,
convenience store, or market in its name.
(b) An establishment that is not primarily
engaged in the business of providing meals shall be a store as defined in Rev
701.271, regardless of whether the establishment sells meals.
(c) A store that sells meals shall be a store
with a restaurant portion as defined in Rev 701.211, except as provided in Rev
702.13(c).
(d) Meals sold by a restaurant, including a
restaurant portion within a store, shall be taxable.
(e) Food products shall not be taxable unless
sold by a restaurant, including a restaurant portion within a store, in a
manner provided in Rev 702.011(a).
Source. #13077, eff 7-25-20
Rev
702.02 Taxable Meals by Non-Profit Organizations Other Than Qualified
Educational Organizations.
(a) Meals prepared and sold by
a non-profit organization other than a qualified educational organization,
which is required to obtain a liquor license from the New Hampshire liquor
commission, other than one-day licenses
pursuant to RSA 178:22, V (l) for 3 or fewer days per year, shall be subject to
tax:
(1) With or without the sale of alcoholic
beverages; and
(2) Regardless of the purchaser, including but
not limited to employees, members, officers, donors, and guests.
(b) Meals purchased by non-profit organizations
other than qualified educational organizations shall be subject to tax except
sales for resale as provided in Rev 702.14.
Source. #2205, eff 12-12-82;
ss by #2504, eff 10-12-83; ss by #3181, eff 1-22-86; ss by #4061, eff 5-29-86;
ss by #5399, eff 5-21-92; ss and moved by #6750, eff 5-19-98 (from Rev 702.01);
ss by #8653, eff 6-8-06; ss by #10714,
eff 11-7-14
(a) With the exception of Rev 702.02(a), meals
prepared and sold by a nonprofit organization other than a qualified
educational organization shall not be subject to tax if:
(1) The meals are prepared and sold in
furtherance of any of the nonprofit organization’s purposes for which it was
organized; and
(2) The net proceeds of the meals sold are used exclusively
for the purposes of the nonprofit organization.
(b) Meals provided on the premises of a nonprofit
organization operated exclusively for religious or charitable purposes shall
not be subject to tax if:
(1) The meals are provided in furtherance of any
of the nonprofit organization’s purposes for which it was organized; and
(2) The net
proceeds of the meals sold are used exclusively for the purposes of the
nonprofit organization.
Source. #2205, eff 12-12-82;
ss by #2504, eff 10-12-83; ss by #3181, eff 1-22-86; ss by #4061, eff 5-29-86; ss
by #5399, eff 5-21-92; ss by #5912, eff 10-14-94; ss by #6750, eff 5-19-98; ss
by #8653, eff 6-8-06; ss by #10714, eff
11-7-14 (from Rev 702.02); ss by #13077, eff 7-25-20
Rev 702.04 Taxable
Meals by Qualified Educational Organizations.
(a) Meals
provided by a qualified educational organization to students by an operator
other than the qualified educational organization, which is not under contract
with such organization, shall be subject to tax, including, but not be limited
to:
(1) Meals
delivered to students on or off school premises; and
(2) Meals
served to students for social functions on or off school premises.
(b) Meals
provided by a qualified educational organization or an agent under contract
with such organization to any individual or group on school premises for a
non-educational purpose shall be subject to tax.
(c) Meals
provided by a qualified educational organization or an agent under contract
with such organization to employees, faculty members, or administrative officers,
of such organization shall be subject to tax if the meals are provided at a
location where meals are offered to the general public
on a regular and continuous basis without regard to an activity which is
related to educational purposes.
Source. #2205, eff 12-12-82;
ss by #2504, eff 10-12-83; ss by #3181, eff 1-22-86; ss by #4061, eff 5-29-86;
ss by #5399, eff 5-21-92; ss and moved by #6750, eff 5-19-98 (from Rev 702.03);
ss by #8653, eff 6-8-06; ss by #10714,
eff 11-7-14; ss by #13077, eff 7-25-20
Rev 702.05 Non-Taxable
Meals by Qualified Educational Organizations.
(a) Meals
provided on or off premises by a qualified
educational organization or an agent under contract with such organization to
students regularly attending the organization in conjunction with educational
purposes, shall not be subject to tax.
(b) Meals
provided by a qualified educational organization or an agent under contract
with such organization to employees, faculty members, administrative officers,
or to any non-student organization shall not be subject to tax provided the
meal is served in a facility not open to the general public.
(c) Meals provided
on or off premises by a qualified educational organization or an agent under
contract with such organization to volunteers providing service to the
organization, sponsored through the organization, or in contract with the
organization shall not be subject to tax.
(d) Meals
provided by a qualified educational organization or an agent under contract
with such organization to any individual or group on school premises shall not
be subject to tax provided the activity in relation to the meals:
(1) Is related
to educational purposes, such as but not limited to:
a. Adult education;
b. Professional
continuing education; and
c. Alumni,
student or athletic functions or events; and
(2) Is sponsored
by:
a. An organization
exempt from federal income taxation under section 501(c) of the Internal
Revenue Code; or
b. The federal
or state government or an instrumentality thereof.
Source. #3181, eff 1-22-86;
ss by #4061, eff 5-29-86; ss by #5399, eff 5-21-92; ss by #5912, eff 10-14-94;
ss and moved by #6750, eff 5-19-98 (from Rev 702.04); ss by #8653, eff 6-8-06; ss by #10714, eff 11-7-14; ss by #13077, eff 7-25-20
Rev 702.06 Charges
by a Catering Business.
(a) All items, products, or services customarily
associated with the preparation or service of a taxable meal shall be taxable
when provided by a catering business even when a separate charge is made.
(b) The items referred to in (a), above, shall include, but not be limited to:
(1) All dishes of every kind including china;
(2) Flatware;
(3) Silverware;
(4) Glassware
such as, but not limited to:
a. Stemmed
glasses;
b. Coffee cups and saucers;
c. Mugs;
d. Pilsners;
e. Rocks glasses; and
f.
(5) Linens;
(6) Napkins;
(7) Paper products;
(8) Bar set-ups;
(9) Tables or chairs provided by the operator;
(10) Sterno ovens; or
(11) Heating or refrigeration equipment.
(c) The cost of alcoholic beverages
provided by a catering business shall be taxable even when prepaid by the
customer.
(d) The cost of preparation and service personnel
shall be taxable except when it is unrelated to the taxable meal, such as but not limited to, valet parking, photography, or the charge meets
the non-taxable auxiliary requirements outlined in Rev 702.16.
(e) Items, such as tent rentals or
decorations, not customarily associated with the preparation and service of a
taxable meal that are optional and separately stated, shall not be taxable.
(f) Any charges included in the price of the meal
shall not be allocated as nontaxable items after the event.
Source. #3181, eff 1-22-86;
ss by #4061, eff 5-29-86; ss by #5399, eff 5-21-92; ss by #6750, eff 5-19-98;
ss by #8653, eff 6-8-06; ss by #10714,
eff 11-7-14 (from Rev 702.04)
Rev 702.07 Meals Furnished by an Operator to
Employees. Meals furnished by an
operator to its employee for which the employee is required to pay a charge,
either by the cost being withheld from the employee’s wages or by actual
payment, shall be subject to tax based on the amount deducted or paid by the
employee.
Source. #4061, eff 5-29-86;
ss by #5399, eff 5-21-92; ss and moved by #6750, eff 5-19-98 (from Rev 702.05);
ss by #8653, eff 6-8-06; ss by #10714,
eff 11-7-14
Rev 702.08 Meals
at Hospitals and Medical Facilities.
Meals sold on the premises of a hospital licensed
under RSA 151, or of a convalescent home, nursing home, or home for the aged,
shall be subject to tax unless such meals are:
(a) Provided to
patients or employees; or
(b) Provided by
a nonprofit organization as provided in RSA 78-A:6-c, I or VII.
Source. #4061, eff 5-29-86;
ss by #5399, eff 5-21-92; amd by #5912, eff 10-14-94
ss and moved by #6750, eff 5-19-98 (from Rev 702.06); ss by #8653, eff 6-8-06
(formerly Rev 702.07); ss by #10714, eff
11-7-14 (from Rev 702.06 & 702.07); ss by #13077, eff 7-25-20
Rev 702.09 Meals at Institutions. Meals served or furnished on the premises of,
and to the inmates, residents or employees of, institutions,
as defined in 701.11, shall not be subject to tax.
Source. #4061, eff 5-29-86;
ss by #5399, eff 5-21-92; ss and moved by #6750, eff 5-19-98 (from Rev 702.07);
ss by #7613, eff 12-19-01; ss by #8653, eff 6-8-06 (formerly Rev 702.08); ss by #10714, eff 11-7-14
Rev 702.10 Meals to State and Federal Government.
(a) When an instrumentality of the state of New
Hampshire, a New Hampshire county or municipality, or
the federal government enters into a contract with an operator to provide
meals, such meals shall not be taxable if:
(1) The charge is:
a. An ordinary and necessary expense of that
governmental instrumentality and the activity does not constitute
entertainment, amusement, or recreation; and
b. Incidental to the governmental
instrumentality's statutorily authorized duties; and
(2) The charge is paid for with one of the
following:
a. A check from the treasurer, state of New Hampshire;
b. A check from the U.S. Treasury;
c. A check from
a New Hampshire county or municipality treasurer; or
d. A U.S. government or state of New Hampshire
issued credit card in the employee's name where the charge is paid directly by
the government or state and not by employee reimbursement.
(b) Meals incurred by foreign officials and government
offices possessing a valid diplomatic tax exemption card issued by the United States Department of State or
the American Institute of Taiwan shall not be taxable if authorized on the back
of the card.
(c) Nothing herein shall be
construed to grant a tax exemption to individuals, even when they present
certificates claiming exemptions, for any charges:
(1) Incurred outside of the individuals’ capacity
as agents for the governmental unit; or
(2) Paid for from a per diem allowance given to
the individual by the governmental unit.
Source. #4061, eff 5-29-86;
ss by #5399, eff 5-21-92; amd by #5912, eff 10-14-94;
ss and moved by #6750, eff 5-19-98 (from Rev 702.08); ss by #8653, eff 6-8-06 (formerly Rev 702.09); ss by #10714, eff 11-7-14; amd by #11021, eff 1-21-16; ss by #12366, eff 8-22-17
(a) When an operator gives a free promotional
coupon, gift certificate, or other document for no consideration, and the
document is redeemed, the tax shall be computed on the actual amount paid for
the taxable meal, excluding the face value of the coupon or the amount
discounted. See Appendix II for example.
(b) All supporting source documents, such as, but
not limited to, cash register tapes and guest checks, shall show the tax
calculation, unless tax is included in the charge made for the meal.
(c) Donated meals, including meals in exchange
for gift certificates, and complementary meals shall not be taxable, provided
no consideration was given for the meals.
(d) Barter transactions, such as, but not limited
to, meals exchanged for advertising, shall be taxable to the extent of the
usual and customary charge for such taxable meal exchanged.
(e) When a meal is purchased with nutrition
assistance benefits issued under federal law pursuant to a program that
prohibits the assessment of a state tax on items purchased, it shall not be
taxable to the extent of the part of the meal purchased with nutrition
assistance benefits.
Source. #5399, eff 5-21-92;
ss and moved by #6750, eff 5-19-98 (from Rev 702.09); ss by #8653, eff 6-8-06
(formerly Rev 702.10); ss by #10714, eff
11-7-14 (from Rev 702.16); amd by #13077, eff 7-25-20; ss by #12366, eff 8-22-17; ss by #13432, eff
8-12-22
Rev 702.12 Meals with Purchased Coupons, Gift
Certificates and Meal Tickets.
(a) Coupons, gift certificates, or other
documents purchased for the purpose of future redemption for value shall not be
taxable when purchased.
(b) When purchased coupons or gift certificates
are redeemed:
(1) The portion of the charge attributable to
taxable meals shall be taxable to the customer; and
(2) The tax shall be applied on a basis equivalent
to sales made with traditional payment methods without regard to the original purchase
price of the coupon, gift certificate, or other document.
(c) If the taxable meal has no stated value, such
as, but not limited to, a meal ticket sold for redemption of a fixed number of
cafeteria-style dinners, the meal ticket or other document shall be taxed at
the time of purchase for the actual amount paid for the ticket.
Source. #5399, eff 5-21-92;
ss by #5912, eff 10-14-94; ss and moved by #6750, eff 5-19-98 (from Rev
702.02); ss by #8653, eff 6-8-06 (formerly Rev 702.11); ss by #10714, eff
11-7-14 (from Rev 702.17)
Rev 702.13 Bakery Sales.
(a) For
purposes of this section, a “bakery” means an establishment that is engaged in
the business of selling baked goods.
(b) When a
bakery sells only baked goods intended for off-premises consumption, the baked
goods sold by the bakery shall not be taxable, regardless of the number sold.
(c) When a
bakery sells food items commonly sold by restaurants, such as, but not limited
to, taxable beverages, sandwiches, or baked goods intended for consumption on
the premises, the entire bakery shall be considered a restaurant as defined in
RSA 78-A:3, XX.
(d) The sale of
baked goods by a bakery that is a restaurant as provided in (c) above shall be
taxable except when sold in units of 6 or more for off-premises consumption.
(e) Baked goods
in units of 6 or more shall include any variety of items totaling 6 or more
servings, such as, but not limited to, 2 donuts, 3 cookies, and one brownie, or
a whole pie, cake, or loaf of bread.
(f) The method
or location of payment shall not affect the taxability of a product.
Source. #5399, eff 5-21-92;
ss and moved by #6750, eff 5-19-98 (from Rev 702.10); ss by #8653, eff 6-8-06
(formerly Rev 702.12); ss by #10714, eff 11-7-14 (formerly Rev 702.18); ss by
#13077, eff 7-25-20
Rev 702.14 Sales
For Resale.
Operators providing meals for resale shall not be responsible for
collecting the tax provided that:
(a) The sale is to another operator and the
seller's documentation indicates the purchaser’s meals and rentals tax license number;
(b) The sale is
to a non-profit organization for resale in accordance with RSA 78-A:6-c, I; or
(c) The operator clearly states on the invoice that
the tax has not been collected and its collection shall be the responsibility
of the purchaser.
Source. #5399, eff 5-21-92; amd by #5912, eff 10-14-94; ss and moved by #6750, eff
5-19-98 (from Rev 702.11); ss by #8653, eff 6-8-06 (formerly Rev 702.13); ss by
#10714, eff 11-7-14 (formerly Rev 702.19); amd by
#13077, eff 7-25-20
Rev 702.15 Meal
Delivery Service Businesses.
(a) A meal delivery service business shall be an
operator for purposes of the meals and rentals tax if:
(1) The consumer purchases a taxable meal directly
from the meal delivery service business; and
(2) The price paid by the consumer to the meal delivery
service business for the meal includes its purchase and delivery to the
consumer.
(b) In instances where the meal delivery service
business is a meals and rental tax operator, the meals sold by a restaurant to
the meal delivery service business shall be sales for resale as defined in Rev
702.14.
(c) In instances where a meal delivery service
business provides a delivery service to a restaurant for a fee, and such fee is
separately stated to the consumer, the restaurant shall be responsible for the
collection of the meals and rentals tax from the consumer on the cost of the
meal.
Source. #5399, eff 5-21-92;
ss and moved by #6750, eff 5-19-98 (from Rev 702.12); ss by #8653, eff 6-8-06
(formerly Rev 702.14); ss by #10714, eff 11-7-14 (formerly Rev 702.20)
Rev 702.16 Non-Taxable Auxiliary Charges.
(a) Items, exclusive of gratuities, not customarily
associated with the preparation and service of a taxable meal, such as, but not
limited to, service charges or management fees, shall not be taxable if:
(1) It is possible to purchase the taxable meal
without the additional charge; and
(2) The charges are not for
items, products or services customarily associated with the preparation or
services of a taxable meal.
(b) The operator shall establish a system of
control and accounting pursuant to RSA 78-A:19 and Rev 708.01 for non-taxable auxiliary
charges which:
(1) Correctly and accurately reflects the actual
charges made;
(2) Separately accounts for such non-taxable
charges from other taxable receipts in the books and records of the operator;
and
(3) Allocates the taxable and non-taxable charges
as if the charges had been made separately in an arm's length transaction.
(c) If, through the setting of taxable and
non-taxable charges, the proper tax has not been reported, then the department
shall assess the tax liability pursuant to RSA 78-A:11.
Source. #5399, eff 5-21-92;
ss and moved by #6750, eff 5-19-98 (from Rev 702.13); ss by #8653, eff 6-8-06
(formerly Rev 702.15); ss by #10714, eff 11-7-14 (formerly Rev 702.14)
Rev 702.17 Admission Charges.
(a) Admission
charges collected by an operator shall not be taxable if:
(1) The charge
is paid for admission only;
(2) The charge does
not entitle the purchaser to any food or beverages, including alcoholic
beverages, whether or not free or discounted meals;
and
(3) The amount
of the admission charge is separately stated on the contract or receipt.
(b) Free or discounted products routinely
available when an admission charge is not made, shall not make an admission
charge taxable.
Source. #5399, eff 5-21-92; amd by #5912, eff
10-14-94; ss and moved by #6750, eff 5-19-98 (from Rev 702.15); ss by #8653,
eff 6-8-06 (formerly Rev 702.16); ss by #10714, eff 11-7-14; ss by #10714, eff 11-7-14
(formerly Rev 702.15); amd by #13077, eff 7-25-20
PART Rev 703 COMPUTATION OF TAXABLE RENT
Rev 703.01 Inclusive Tax Calculation. When the tax is included in the price of
taxable occupancies, as referenced in RSA 78-A:7, I(a), the tax shall be equal
to 8.26% of such charge.
Source. #2205, eff 12-12-82;
ss by #2504, eff 10-12-83; ss by #3181, eff 1-22-86; ss by #4061, eff 5-29-86;
ss by #5399, eff 5-21-92; ss by #6690, eff 2-21-98; ss by #6750, eff 5-19-98;
ss by #7505, eff 6-19-01; ss by #8653, eff 6-8-06; ss by
#10714, eff 11-7-14
Rev 703.02
Taxation of Rent.
(a) Property for which taxable rent shall be
received includes any type of shelter that provides sleeping accommodations
such as, but not limited to, furnished:
(1) Houses;
(2) Cottages;
(3) Apartments;
(4) Camps or lodges of any kind;
(5) Chalets;
(6) Rooms; or
(7) Dormitories.
(b) Rents received for locations at a hotel,
including, but not limited to, a convention hall, dining room, store, office,
outdoor grounds, or any other space shall be taxable unless the requirements of
permanent residency under Rev 703.04, are met.
(c) Rooms furnished by an operator to the
operator’s employees as part of their compensation for employment shall not be
taxable.
(d) Hotel rooms furnished by an operator to its
employees who receive a fixed salary or wages and for which the employee is required
to pay a charge, either by the cost being withheld from their wages or by
actual payment, shall be subject to tax based on the amount deducted or paid by
the employee.
(e) The charge for rent for occupancy in any
summer camp operated for children shall:
(1) Not be taxable if operated exclusively for
children whether such occupancy be that of a child, parent, guardian, or an
employee; and
(2) Be taxable if sleeping accommodations are
open to the public but only to the extent of the rent received from the public
who are not children enrolled in the camp, their parents or camp employees.
(f) Rent paid by a student shall:
(1) Not be taxable for any occupancy necessitated
by the student’s attendance at a school, no part of the earnings of which inure
to the benefit of any individual; and
(2) Be subject to tax if a student rents a room
temporarily for the student or a guest to attend a social, athletic or other
non-educational function.
(g) The rent received by non-profit organizations
shall be subject to tax if sleeping accommodations are available to the public.
(h) A hotel owned by a non-profit organization,
at which a person may rent a room in the same manner as a commercial hotel, shall
collect the appropriate tax on the rent received.
(i) Members of a non-profit organization staying
at a hotel that is open to the public shall be subject to tax.
Source. #2205, eff 12-12-82; ss by #2504, eff
10-12-83; ss by #3181, eff 1-22-86; ss by #4061, eff 5-29-86; ss by #5399, eff
5-21-92; ss and moved by #6750, eff 5-19-98 (from Rev 703.03); ss by #8653, eff
6-8-06; ss by #10714, eff 11-7-14
Rev 703.03 Camping Areas.
(a) A camping area providing only tent or trailer
sites shall not be subject to tax.
(b) If, in a camping area, there is available for
rent a building or other structure, including a tent, which provides sleeping
accommodations such sleeping accommodations shall be subject to tax.
(c) The charge for the use of a camping or travel
trailer or similar equipment rented from an agent, dealer, or other person
shall:
(1) Not be taxable as rent for sleeping
accommodations when rented for the purpose of being transported from place to
place by a motor vehicle for camping; and
(2) Be taxable when it is not moved over the road
but is used for sleeping accommodations at the place where rented.
Source. #2205, eff 12-12-82; ss by #2504, eff
10-12-83; ss by #3181, eff 1-22-86; ss by #4061, eff 5-29-86; ss by #5399, eff
5-21-92; ss and moved by #6750, eff 5-19-98 (from Rev 703.04); ss by #8653, eff
6-8-06; ss by #10714, eff 11-7-14
Rev 703.04 Computation of Permanent Residency.
(a) In determining whether or not a person is a
permanent resident, as defined in RSA 78-A: 3, XV, computation of the period of
occupancy shall begin with the first day such person occupies or had the right
to occupy any room in a hotel.
(b) If the period during which the accommodations
are to be rented is not known, or anticipated to be less than 185 consecutive
days, the tax shall be collected when the rent is paid.
(c) If there is a signed lease, or any other
similar document, between the operator and the occupant for a period of 185 or
more consecutive days, the operator shall not be required to collect tax from
the occupant. If the occupancy does not
continue for 185 or more consecutive days, the operator shall be responsible
for the payment of the tax on the total amount of rent paid.
(d) The operator shall refund to the occupant any
tax collected prior to the 185th day if the rental period continues for 185 or
more consecutive days.
(e) If any portion of such tax has been remitted
to the department, it shall be returned to the operator through the issuance of
a notice of credit or refund to the operator upon written request by the
operator, in conformity with (f) and (g) below, received within the statute of
limitations provided in RSA 21-J:29, I(b), pursuant to RSA 21-J:28-a.
(f) The request in (e) above shall be submitted
to:
New Hampshire Department of
Revenue Administration
Taxpayer Services Division
PO Box 3306
Concord, NH, 03302-3306.
(g) The request pursuant to (e), above, shall
include:
(1) Verification that the tax has been refunded
to the occupant, such as but not limited to:
a. Copies of both sides of the canceled check;
or
b. A signed statement from the tenant attesting
to the refund received; and
(2) Proof of the period of occupancy which documents
the beginning date of occupancy through the date permanent residency was achieved,
such as, but not limited to:
a. Copies of the original
rental agreement with any amendments made to the original agreement; or
b. Copies of the original folios showing the actual
tax charged and collected.
(h) The operator shall continue to retain the
original documentation relating to permanent residents in accordance with the
provisions of Rev 708.
(i) The operator may use the credit issued
pursuant to (e), above, to reduce the operator’s liability on any return filed
subsequent to the receipt of the notice of credit by the operator.
Source. #3181, eff 1-22-86; ss by #4061, eff 5-29-86;
ss by #5399, eff 5-21-92; ss and moved by #6750, eff 5-19-98 (from Rev 703.05);
ss by #8653, eff 6-8-06; ss by #10714, eff 11-7-14;
ss by #12366, eff 8-22-17; para (f) amd by #12907 ,
eff 10-23-19; para (a) amd by #13077, eff 7-25-20
Rev 703.05 Non-Taxable Auxiliary Charges.
(a) Items, exclusive of gratuities, not customarily
associated with a taxable room shall not be taxable if:
(1) It is possible to purchase the taxable room
without the additional charge; and
(2) The charges are not for items, products or services
customarily associated with the taxable room.
(b) The operator shall establish a system of
control and accounting pursuant to RSA 78-A:19 and Rev 708.01 for non-taxable
auxiliary charges which:
(1) Correctly and accurately reflects the actual charges
made;
(2) Separately accounts for such non-taxable
charges from other taxable receipts in the books and records of the operator;
and
(3) Allocates the taxable and non-taxable charges
as if the charges had been made separately in an arm's length transaction.
(c) If, through the setting of taxable and
non-taxable charges, the proper tax has not been reported, then the department
shall assess the tax liability pursuant to RSA 78-A:11.
Source. #6690, eff 2-21-98; ss by #6750, eff 5-19-98;
ss by #8653, eff 6-8-06; ss by #10714, eff 11-7-14
Rev 703.06 Admission Charges.
(a) Admission charges collected by an operator
shall not be taxable if:
(1) The charge is made for admission only; and
(2) The charge does not include any free or
discounted meals, rooms or both.
(b) Free or discounted products, routinely
available when an admission charge is not made, shall not make an admission
charge taxable.
Source. #6750, eff 5-19-98; ss by #8653, eff 6-8-06; ss by #10714, eff 11-7-14
Rev 703.07 Rooms with Free Coupons, Discounts, Gift Certificates,
Complementary Sales, and Other Free Promotional Items.
(a) When an operator gives a free coupon,
discount, gift certificate, or other free promotional item document for no
consideration, and the document is redeemed, the tax shall be computed on the
actual amount paid for the taxable room, excluding the face value of the coupon
or the amount discounted.
(b) All supporting source documents, such as, but
not limited to, cash register tapes, guest checks, and registration cards,
shall show the tax calculation, unless tax is included in the charge made for
the meal or room.
(c) Donated goods and
services, including coupons, discounts, gift certificates, sleeping
accommodations, complementary sales, or other donated promotional items shall
not be taxable, provided no consideration was given for the goods and services.
(d) Barter transactions, such as, but not limited
to, rooms exchanged for advertising, shall be taxable to the extent of the
usual and customary charge for such taxable room rental exchanged.
Source. #6750, eff 5-19-98; ss by #8653, eff 6-8-06; ss by #10714, eff 11-7-14
Rev 703.08 Purchased Coupons
and Gift Certificates for Rooms.
(a) Coupons, gift certificates, or other
documents purchased for the purpose of future redemption for value, products,
or services shall not be taxable when purchased.
(b) When purchased coupons or gift certificates
are redeemed:
(1) The portion of the charge attributable to
taxable rooms shall be taxable to the customer; and
(2) The tax shall be applied on a basis
equivalent to sales made with traditional payment methods without regard to the
original purchase price of the coupon or gift certificate.
(c) If the taxable room has no stated value, the
coupon, gift certificate or other document shall be taxed at the time of
purchase for the actual amount paid for the coupon, gift certificate or other
document.
Source. #6750, eff 5-19-98; ss by #8653, eff 6-8-06; ss by #10714, eff 11-7-14
Rev 703.09 Rooms to State and Federal Government.
(a) When an instrumentality of the state of New
Hampshire, a New Hampshire county or municipality, or the federal government
enters into a contract with an operator to provide rooms or rentals, such items
shall not be taxable if:
(1) The charge is:
a. An ordinary and necessary expense of that
governmental instrumentality and the activity does not constitute
entertainment, amusement, or recreation; and
b. Incidental to the governmental
instrumentality's statutorily authorized duties; and
(2) The charge is paid for with one of the
following:
a. A check from the treasurer, state of New
Hampshire;
b. A check from the U.S. Treasury;
c. A check from
a New Hampshire county or municipality treasurer; or
d. A U.S. government or state of New Hampshire
issued credit card in the employee's name where the charge is paid directly by
the government or state and not by employee reimbursement.
(b) Rooms or rentals charges incurred by foreign
officials and government offices possessing a valid diplomatic tax exemption
card issued by the United States Department of State or
the American Institute of Taiwan shall not be taxable if authorized on the back
of the card.
(c) Nothing herein shall be
construed to grant a tax exemption to individuals, even when they present
certificates claiming exemptions, for any charges:
(1) Incurred outside of the individuals’ capacity
as agents for the governmental unit; or
(2) Paid for from a per diem allowance given to
the individual by the governmental unit.
Source. #6750, eff 5-19-98; ss by #8653, eff 6-8-06; ss by #10714, eff 11-7-14; amd by #11021, eff
1-21-16; ss by #12366, eff 8-22-17
Rev 703.10 Room
Facilitator.
(a) The full retail price
charged for occupancy shall be subject to tax, including any fee, service, or
other charge required to be paid
by the occupant to a room facilitator.
(b) Amounts paid by an
operator to a travel agent as commission or compensation for the travel agent’s
services shall not be subject to tax.
Source. #13432, eff 8-12-22
PART Rev 704 MOTOR VEHICLE RENTALS
Rev 704.01 Taxable Rental Receipts.
(a) Motor vehicle rentals shall be taxed upon the
gross rental receipts including charges for items such as, but not limited to:
(1) Excess mileage;
(2) Drop-off fees;
(3) Under-age surcharges;
(4) Second driver fees; or
(5) Airport access fees.
(b) Gross rental receipts shall include, but not
be limited to, the receipts for the rental, when a driver is not provided for
the following vehicles:
(1) A bus;
(2) Taxi;
(3) A recreational vehicle as defined in RSA 216-I:1, VIII; or
(4) Limousine.
(c) Gross rental receipts shall not include the
receipts for the performance of a service by the owner of a motor vehicle or any rental
facilitator when a motor vehicle is required in the performance of the
service such as, but not limited to, services by:
(1) Taxi companies;
(2) Limousine companies;
(3) Bus companies; or
(4) Vehicles modified for the transportation of
individuals with disabilities.
Source. #2205, eff 12-12-82; ss by #2504, eff 10-12-83;
ss by #3181, eff 1-22-86; ss by #4061, eff 5-29-86; ss by #5399, eff 5-21-92;
ss by #5912, eff 10-14-94; ss and moved by #6690, eff 2-21-98 (see Rev 704.03);
ss by #6750, eff 5-19-98; ss by #6807, INTERIM, eff 7-21-98, EXPIRES: 11-18-98;
ss by #6870, eff 10-20-98; ss by #8653, eff 6-8-06; ss by #10714, eff 11-7-14 (from Rev 709.01); ss by #13432, eff 8-12-22
Rev 704.02 Non-Taxable Charges.
(a) Non-taxable charges shall include:
(1) Cost added to the rental agreement for
insurance coverage on the rented motor vehicle or its contents provided:
a. The amount is separately stated on the rental
agreement; and
b. The coverage is offered through the owner of the
vehicle;
(2) Amounts added to the rental agreement for
damage occurring to the rented motor vehicle during the rental agreement
period; and
(3) Cost of motor fuel added to the rental
agreement when the fuel is sold by the owner of the motor vehicle and separately
stated on the rental agreement.
(b) The operator shall establish a system of
control and accounting pursuant to RSA 78-A:19 and Rev 708.01 for non-taxable
charges which:
(1) Correctly and accurately reflects the actual
charges made;
(2) Separately accounts for such non-taxable
charges from other taxable receipts in the books and records of the operator;
and
(3) Allocates the taxable and non-taxable charges
as if the charges had been made separately in an arm's length transaction.
(c) If through the setting of taxable and
non-taxable charges, the proper tax has not been reported, then the department
shall assess the tax liability pursuant to RSA 78-A:11.
Source. #2205, eff 12-12-82; ss by #2504, eff
10-12-83; ss by #3181, eff 1-22-86; ss by #4061, eff 5-29-86; ss by #5399, eff
5-21-92; amd by #5912, eff 10-14-94; ss and moved by
#6690, eff 2-21-98 (see Rev 704.04); ss by #6750, eff 5-19-98; ss by #6870, eff
10-20-98; ss by #8653, eff 6-8-06; ss by #10714, eff 11-7-14
(from Rev 709.02)
Rev 704.03 Motor Vehicle Rentals to Foreign Missions. Motor vehicle rental charges incurred by foreign
officials and government offices possessing a valid diplomatic tax exemption
card issued by the United States Department of State or the American Institute
of
Source. #11021, eff 1-21-16
Rev 704.04 Non-Taxable Rental Agreements.
(a) When measuring the length of a rental
agreement for purposes of determining taxability pursuant to RSA 78-A:3, XVIII,
computation of the rental period shall begin with the first day of the rental agreement
whether or not possession of the rented motor vehicle has been taken, and:
(1) If the motor vehicle rental period is not
known, the tax shall be collected when the rent is paid;
(2) When there is a signed rental agreement
between the operator and the renter for:
a. More than 180 consecutive days, the operator
shall not collect tax from the renter; or
b. Not more than 180 consecutive days, the
operator shall collect and remit tax on the total amount of rent received;
(3) If the rental period continues for more than
180 consecutive days:
a. Any tax collected prior to such time shall be
refunded by the operator to the renter; and
b. Any portion of such tax that has been
remitted to the state shall be returned to the operator through the issuance of
a notice of credit or refund to the operator upon:
1. Written request by the operator to:
NH Department of Revenue
Administration
Audit Division
PO Box 1388
Concord, NH, 03302-1388; and
2. The request being received within the statute
of limitations provided in RSA 21-J:29, I(b), pursuant to RSA 21-J:28-a;
(4) The request, pursuant to (a)(3)b., above,
shall include:
a. Verification that the tax has been refunded
to the renter such as, but not limited to:
1. Copies of both sides of the canceled check;
or
2. A signed statement from the renter attesting
to the refund received; and
b. Proof of the motor vehicle rental period that
documents:
1. The beginning date of motor vehicle rental
period through the 180th consecutive day, such as but not limited to:
(i) A copy of the original motor vehicle rental
agreement; and
(ii) Any amendments to the original agreement;
(5) The operator shall continue to retain the
original documentation relating to long term motor vehicle rentals in accordance
with the provisions of Rev 708.01; and
(6) The operator may use the notice of credit
issued pursuant to (d), above, to reduce the operator’s liability in any return
filed subsequent to the receipt of the notice of credit by the operation.
(b) A request for an exemption for vehicles
modified for the transport of individuals with physical disabilities from the
collection and payment of the tax imposed by RSA 78-A, shall:
(1) Be made in writing to the commissioner and
mailed to:
New Hampshire Department of Revenue
Administration
Taxpayer Services Division
PO Box 3306
Concord, NH 03302-3306; and
(2) Contain the following information:
a. The operator’s taxpayer identification
number;
b. The operator’s meals and rentals tax license
number; and
c. Proof that the motor vehicle that is the
subject of the exemption request possesses modifications suitable for the
transport of passengers with physical disabilities that require a wheelchair or
other special adaptation, including:
1. The modified vehicle’s vehicle identification
number;
2. The date the vehicle modifications were made;
3. A complete description of vehicle
modifications that were made; and
4. A copy of the registration(s) indicating the
vehicle has been approved for use by persons with physical disabilities.
Source. #2205, eff 12-12-82; ss by #2504, eff
10-12-83; ss by #3181, eff 1-22-86; ss by #4061, eff 5-29-86; ss by #5399, eff
5-21-92; amd by #5912, eff 10-14-94; renumbered by
#6690, (from Rev 704.01); ss and moved by #6750, eff 5-19-98 (from Rev 704.07);
ss by #8653, eff 6-8-06; ss by #10714, eff 11-7-14
(from Rev 709.03); renumbered by #11021 (formerly Rev 704.03); ss by #12366,
eff 8-22-17; amd by #13077, eff 7-25-20
Rev 704.05 Motor Vehicle Rentals with Free Coupons,
Discounts, Gift Certificates, Complimentary Sales, and Other Free Promotional
Items.
(a) When an operator gives away a free coupon,
discount, gift certificate, or other free promotional document for no
consideration, and the document is redeemed, the tax shall be computed on the
actual amount paid for the taxable motor vehicle rental, excluding the face
value of the coupon or the amount discounted.
(b) All supporting source documents, such as, but
not limited to, cash register tapes and motor vehicle rental agreements, shall
show the tax calculation, unless tax is included in the charge made for the
motor vehicle rental.
(c) Donated use of a motor vehicle, complimentary
vehicle upgrades, or rentals shall not be taxable provided no consideration was
given for the use of the vehicle or upgrade.
(d) Barter transactions, such as, but not limited
to, motor vehicles exchanged for advertising, shall be taxable to the extent of
the usual and customary charge for such taxable motor vehicle rental exchanged.
Source. #2205, eff 12-12-82; ss by #2504, eff
10-12-83; ss by #3181, eff 1-22-86; ss by #4061, eff 5-29-86; ss by #5399, eff
5-21-92; amd by #5912, eff 10-14-94; renumbered by
#6690, (from Rev 704.02); ss and moved by #6750, eff 5-19-98 (from Rev 704.08);
ss by #8653, eff 6-8-06; ss by #10714, eff 11-7-14;
renumbered by #11021 (formerly Rev 704.04)
Rev 704.06 Purchased Coupons and Gift Certificates
for Motor Vehicle Rentals.
(a) Coupons, gift certificates, or other
documents purchased for the purpose of future redemption for motor vehicle
rentals shall not be taxable when purchased.
(b) When purchased coupons or gift certificates
are redeemed:
(1) The portion of the charge attributable to rentals
shall be taxable to the customer; and
(2) The tax shall be applied on a basis
equivalent to sales made with traditional payment methods without regard to the
original purchase price of the coupon, gift certificate or other document.
(c) If the taxable motor vehicle rental has no
stated value at the time of redemption, then the coupon, gift certificate or
other document shall be taxed at the time of purchase for the actual amount
paid.
Source. #2205, eff 12-12-82; ss by #2504, eff
10-12-83; ss by #3181, eff 1-22-86; ss by #4061, eff 5-29-86; ss by #5399, eff
5-21-92; amd by #5912, eff 10-14-94; renumbered by
#6690, (from Rev 704.04); ss and moved by #6750, eff
5-19-98 (from Rev 704.10); moved by #6870 (from Rev 704.06); ss by #8653, eff
6-8-06; ss by #10714, eff 11-7-14; renumbered by
#11021 (formerly Rev 704.05)
Rev 704.07 Rental Facilitator.
(a)
Gross rental receipts includes value received or promised as consideration
to any rental facilitator for a rental agreement, including any fee, service,
or other charge or amount required to be paid by the renter as a condition for
the rental agreement.
(b)
Gross rental receipts shall not include amounts paid by an operator to a
travel agent as commission or compensation for the travel agent’s services.
Source. #13432, eff 8-12-22
PART Rev 705 LICENSING AND RESPONSIBILITIES OF OPERATORS
Rev 705.01 License Requirement.
(a) Every individual or entity intending to sell
meals, rent rooms, rent motor vehicles, or act as a rental facilitator or room facilitator,
shall apply for a meals and rentals tax license, as required by RSA 78-A:4, by:
(1)
Completing
and filing a “Meals and Rentals Tax License Application” with the department electronically,
through the Granite Tax Connect web portal located at https://gtc.revenue.nh.gov/;
or
(2) Completing and filing a paper Form CD-3,
“Application for Meals and Rentals Tax Operator’s License”, available by:
a. Accessing www.revenue.nh.gov;
b. Calling the collections division at (603) 230-5900;
or
c. Writing to:
NH Department of
Revenue Administration
Collections Division
109 Pleasant Street
PO Box 637
Concord, NH
03302-0637.
(b) Every individual or entity intending to sell
meals, rent rooms, rent motor vehicles, or act as a rental facilitator or room
facilitator shall be issued a license, applied through (a) above, or with the
department prior to the opening of business.
(c) A separate license shall be required for each
business location of the operator.
(d) A catering business shall obtain:
(1) A separate operator's license for each fixed
location where taxable meals are regularly served; and
(2) A single separate operator's license for the
occasional serving of meals at various locations such as those listed in Rev
701.01.
(e) Mobile catering businesses and vending truck
operators shall:
(1) Obtain a single operator's license covering
the overall business rather than an individual operator's license for each
mobile vending truck they operate;
(2) Display their operator’s license number on
the outside of each vehicle; and
(3) Display a reprint, provided by the
department, of their license in each vehicle.
(f) Any person in the business of renting motor
vehicles shall obtain a separate operator's license for each fixed location
where vehicles are rented.
(g) A rental facilitator or room facilitator shall:
(1) Obtain a single operator’s license covering
all rental facilitator business, and a separate operator’s license covering any
room facilitator business; and
(2) Prominently
and conspicuously display such operator’s license numbers wherever such rental
facilitator or room facilitator transactions are conducted.
(h) A meals and rentals tax operator’s license shall not be transferable.
(i) A meals and
rentals tax operator’s license shall be posted in a conspicuous location for
public view.
(j) Any
advertisement for a short-term rental shall prominently and conspicuously
display the operator’s license number.
(k) An
operator’s failure to comply with the requirements specified in (i) or (j) above, after receiving a warning from the
department, shall constitute sufficient cause for revocation, suspension, or
denial of the operator’s license.
Source. #2205, eff 12-12-82; ss by #2504, eff 10-12-83;
ss by #3181, eff 1-22-86; ss by #4061, eff 5-29-86; amd
by Interim #4786, eff 3-21-90; ss by #4889, eff 7-31-90; ss by #5399, eff
5-21-92; ss by #6750, eff 5-19-98; ss by #7505, eff 6-19-01; ss by #8653, eff
6-8-06; ss by #10714, eff 11-7-14 (from Rev 703.01); amd by #12184, eff 5-24-17; paras (a) and (b) amd by #12907, eff 10-23-19; para (j) amd
by #13077, eff 7-25-20; ss by #13432, eff 8-12-22
Rev 705.02 License Expiration.
(a) All licenses
shall expire on June 30 of each odd-numbered year or upon the occurrence of at
least one of the following:
(1) The operator discontinues business by
properly filing Form CD-100 pursuant to Rev 710.07;
(2) The operator has a change in ownership and
has properly filed Form CD-100 pursuant to Rev 710.07; or
(3) The license is revoked or suspended.
(b) If a license has expired pursuant to (a)
above, the operator shall immediately destroy the license.
Source. #2205, eff 12-12-82; ss by #2504, eff 10-12-83;
ss by #3181, eff 1-22-86; ss by #4061, eff 5-29-86; ss by #5399, eff 5-21-92;
ss by #6750, eff 5-19-98; ss by #8653, eff 6-8-06; ss by
#10714, eff 11-7-14; para (b) amd by #12907, eff 10-23-19
Rev 705.03 License Renewal. Licenses set to expire pursuant to Rev 705.02
shall be renewed on or before the expiration date, unless the operator has:
(a) Discontinued its business;
(b) Had its license revoked or suspended; or
(c) Unpaid tax, interest, and penalties from any
tax administered by the department.
Source. #5912, eff 10-14-94; ss by #6750, eff
5-19-98; ss by #8653, eff 6-8-06; ss by #10714, eff 11-7-14
Rev 705.04 Employee Cafeteria Operators. Employers operating cafeterias, where taxable
meals are sold, shall obtain a meals and rentals tax operator’s license.
Source. #6690, eff 2-21-98; ss by #6750, eff 5-19-98;
amd by #6870, eff 10-20-98; ss by #8653, eff 6-8-06; ss by #10714, eff 11-7-14 (from Rev 703.03)
Rev 705.05 Reserved.
Source. #6750, eff 5-19-98; ss by #8653, eff 6-8-06; ss by #10714, eff 11-7-14 (from Rev 703.04); rpld
by #12907, eff 10-23-19
Rev 705.06 Reserved.
Source. #6750, eff 5-19-98; ss by #8653, eff 6-8-06; ss by #10714, eff 11-7-14; rpld by #12907,
eff 10-23-19
Rev 705.07 Credit Card and In-House Charges. Operators who accept credit cards or in-house
charges may demand and collect the tax imposed under RSA 78-A in cash at the
time the bill is signed by the patron.
Source. #10714, eff 11-7-14 (from Rev 703.06)
Rev 705.08 Non-Payments. An operator shall not be responsible, except
as provided in Rev 705.10, for the remittance of any tax due as a result of
non-collection of:
(a) A dishonored check;
(b) A credit card charge not honored by the
issuing bank; or
(c) Tax when a person leaves without paying.
Source. #10714, eff 11-7-14 (from Rev 703.07)
Rev 705.09 Collection Agency Recoveries. An operator shall:
(a) Be responsible for the payment of the tax
collected from a person by a debt collection agency; and
(b) Not deduct commissions or costs paid to the
collection agency from the amount of taxes collected and remitted to the department.
Source. #10714, eff 11-7-14 (from Rev 703.08)
Rev 705.10 Loss Due to Theft. An operator shall make remittance to the
department for the amount collected even if the meals and rentals tax money is
stolen from an operator.
Source. #10714, eff 11-7-14 (from Rev 703.09)
Rev 705.11 Transfer of Customers to Another Operator.
(a) When a hotel operator arranges for guests to
be housed at another hotel, but collects the rent from such guests, the
operator who arranges for the occupancies shall be responsible for the
collection and remittance of the entire tax.
(b) When a motor vehicle rental
operator arranges for, or obtains a motor vehicle rental through another
operator but collects the rent from such renters, the operator who arranges for
the vehicles shall be responsible for the collection and remittance of the entire
tax.
Source. #10714, eff 11-7-14 (formerly Rev 703.10)
Rev 705.12 Surety
Bonds.
(a) If the department
finds it necessary to require an operator to file a bond in order to protect
the revenues collected by the operator as provided in RSA 78-A:8-b, the
operator shall file such bond within 10 days.
(b) The bond
shall be in an amount fixed to secure the payment of any tax, interest, or
penalties due, or which is estimated to become due during a 6-month period,
whichever is greater.
(c) To estimate the amount of tax, interest, or
penalties to become due during a 6-month period, the department may reference:
(1) The amount
of revenues collected by the operator in the prior year;
(2) The amount
of revenues collected by similar operators; and
(3) Any other
information available to assist the department in estimating the amount of
taxes to become due in a 6-month period.
Source. #10714, eff 11-7-14; ss by #13077, eff
7-25-20
PART Rev 706 RETURNS AND ELECTRONIC FILING REQUIREMENTS
Rev
706.01 Electronic Filing.
(a) In accordance with RSA 78-A:8, I and II, all
operators may file meals and rentals tax returns electronically and remit taxes
through an electronic funds transfer, as defined in Rev 2501.09.
(b) Pursuant to RSA 78-A:8, V, an operator that
does not choose to file returns and remit taxes electronically shall forfeit the
commission allowed under RSA
78-A:7, III, unless the operator had under $25,000 in meals and rentals taxable
revenue in the prior calendar year.
Source. #2205, eff 12-12-82; ss by #2504, eff
10-12-83; rpld by #3181, eff 1-22-86; ss by #5399,
eff 5-21-92; ss by #5912, eff 10-14-94; amd by #6690,
eff 2-21-98; ss by #6750, eff 5-19-98; ss by #7505, eff 6-19-01; ss by #8653,
eff 6-8-06; ss by #10714, eff 11-7-14 (from Rev 704.01); ss by #12907,
eff 10-23-19
Rev 706.02 Reserved
Source. #5912, eff 10-14-94; ss by #6750, eff
5-19-98; ss by #8653, eff 6-8-06; ss by #10714, eff 11-7-14 (from Rev 704.02); rpld by #12907. eff 10-23-19
Rev 706.03 Permission to File Quarterly Returns.
(a) An operator may request permission from the
department to file calendar quarterly meals and rentals tax returns for
calendar quarters ending in March, June, September, and December.
(b) Such request shall:
(1) Be made in writing to:
New Hampshire Department of
Revenue Administration
Collections Division
(2) Certify:
a. The business is an operational, year-round
business;
b. The business has been in operation for a full
year prior to the request;
c. The business is in full compliance with all
provisions of RSA 78-A; and
d. The average meals and rentals tax liability
of the business is less than $100.00 per month for the calendar quarter immediately
preceding the submission of the request.
(c) Quarterly filing shall be granted provided
the operator:
(1) Meets the requirements in (b), above;
(2) Has a history of timely filing and payment of
tax; and
(3) Has no outstanding tax liability at the time
of the request.
(d) The due date, pursuant to RSA 78-A:8, III, of
a quarterly filing shall be the 15th day of the month following the end of each
calendar quarter, beginning with the first quarter after receipt of the department’s
approval.
(e) The operator shall commence monthly filings
beginning with the first month of the next calendar quarter if, during any
subsequent calendar quarter, the average tax liability exceeds $100.00 per
month.
Source. #5912, eff 10-14-94; ss by #6750, eff 5-19-98;
ss by #8653, eff 6-8-06; ss by #10714, eff 11-7-14 (from Rev 704.03)
Rev 706.04 Seasonal Operators.
(a) An operator seeking to file as a seasonal business
shall request permission to make less than 12 monthly meals and rentals tax
returns and remittances per year in writing to:
New
Hampshire Department of Revenue Administration
Collections
Division
(1) A history of timely filing and payment of
tax; and
(2) No outstanding tax liability at the time of
request.
(c) In the event that the status of a business changes
from a seasonal business to a year-round operation, the operator shall notify
the collections division, in writing, of such change by completing and filing
Form CD-100 pursuant to Rev 710.07.
Source. #10714, eff 11-7-14 (from Rev 704.04); amd by #12907, eff 10-23-19
Rev 706.05 Consolidated Returns.
(a) Any operator who files 2 or more meals and
rentals tax returns each month for a single legal entity may request, in writing,
to enter into an agreement with the department to file on a consolidated basis.
(b) The request shall be:
(1) Accompanied by a statement signed and dated by
the operator agreeing to the conditions described in (d) below; and
(2) Submitted to:
New Hampshire Department of
Revenue Administration
Collections Division
(c) The request shall include the following:
(1) Operator’s designation of one license number
to be the master license number;
(2) Business name and license number for each member;
and
(3) Address for each member.
(d) An operator filing a consolidated return
shall:
(1) Abide by the requirements contained in Rev
706;
(2) Notify the department, in writing, of any
additions or deletions to the consolidated group within 10 days of any change;
(3) Continue to use the designated master license
number unless written approval, pursuant to (e) below, has been granted by the
department to change the designation;
(4) Keep records readily available that show
activity by month for each individual license;
(5) Permit the department to make all assessments
against and collect from the master license number for any member of the
consolidated group when the records required in (4), above, are not made available;
and
(6) Resume filing separate meals and rentals tax
returns for each license number when notified in writing, by the department
that the operator failed to comply with the provisions of (1) through (5)
above.
(e) Provided the operator meets the requirements in
(b), (c), and (d), above, permission shall be granted by the department for
filing on a consolidated basis.
(f) Interest, penalties, or both, allowed by RSA
21-J, shall be applied if either the consolidated return or the payment is delinquent.
Source. #10714, eff 11-7-14 (from Rev 704.05)
Rev 706.06 Permission to File Returns Based on a
Non-Calendar Month.
(a) Pursuant to RSA 78-A:9, II (a), an operator may
request permission to file returns at times other than those specified in RSA
78-A:8 if the operator’s books and records are not kept on the basis of a
calendar month.
(b) Such request shall be made in writing to:
New Hampshire Department of
Revenue Administration
Audit Division
(c) An operator’s request to file returns at
times other than those specified in RSA 78-A:8 shall be granted provided the
operator:
(1) Has not requested to file less than 12 returns
in a calendar year;
(2) Has a history of timely filing and payment of
tax;
(3) Has no outstanding tax liability at the time
of the request; and
(4) Provide written explanation as to why filing
on a calendar month is a hardship.
(d) An operator shall commence monthly filings based
on the operator’s accounting month with the first month following the
operator’s receipt of written approval from the department and shall continue
monthly filings based on the operator’s accounting month until a change in filing
period is requested.
Source. #10714, eff 11-7-14
Rev 706.07 Extension of Time for Filing Returns.
(a) An operator shall submit a written request for
an extension of time to file a meals and rentals tax return by providing:
(1) The operator's taxpayer identification
number;
(2) The operator’s meals and rentals tax license
number;
(3) An explanation,
with supporting documentation, of factors beyond the control of the operator that will create the delay in filing the
meals and rentals tax return, if applicable; and
(4) Payment of 100% of the meals and rentals tax determined to be due.
(b) The request shall be submitted, on or before
the due date of the meals and rentals tax return, to:
New
Hampshire Department of Revenue Administration
Collections Division
(c) Requests for extensions shall be denied by
the department if:
(1) The information
required in (a) (1) through (a) (4), above is not complete;
(2) The tax
determined to be due has not been paid in full as required in (a) (5) above;
(3) The request
was not timely filed as required in (b) above; or
(4) The delay factor(s) in (a) (3) above does not
support that filing was beyond the operator’s control.
(d) Upon receipt of a letter from the department
granting the shortest extension of time practicable based on the operator’s
circumstances, the operator shall comply with the time limits specified therein.
Source. #10714, eff 11-7-14 (from Rev 704.06)
Rev 706.08 Acceptable
Tax Submission.
(a)
Every operator shall complete and file monthly meals and rentals tax returns.
(b) All operators may complete and file
returns and remit payment electronically pursuant to RSA 78-A:8, I and II.
(c)
A paper Form DP-14, “Meals and Rentals Tax Return”, shall be completed
and filed by every operator that does not choose to file a return electronically.
(d) An operator may obtain additional copies of
Form DP-14 by:
(1) Photocopying Form DP-14 provided in the meals
and rentals tax booklet;
(2) Online at www.revenue.nh.gov;
(3) Calling the department’s forms line at (603)
230-5001; or
(4) Writing to:
New Hampshire
Department of Revenue Administration
Taxpayer
Services Division
PO Box 637
Concord, NH
03302-0637.
(e)
All filed returns shall contain a signature by the operator or an
authorized representative subject to the pains and penalties of perjury.
Source. #10714, eff 11-7-14 (formerly Rev 704.07); ss
by #12907, eff 10-23-19
PART Rev 707 PAYMENT OF TAX
Rev 707.01 Mandated Payments.
(a) An operator ordered by the department to
remit taxes collected at intervals determined by the department shall deposit
all tax monies through an electronic funds transfer, as defined in Rev 2501.09,
or as otherwise agreed by the department, to the department.
Source. #5912, eff 10-14-94; ss by #6690, eff
2-21-98; ss by #6750, eff 5-19-98; ss by #8653, eff 6-8-06; ss by #10714, eff
11-7-14 (from Rev 705.01)
Rev 707.02 Conversion of State Funds. Taxes collected shall be the property of the
state of New Hampshire and conversion of them to the use of the operator or any
other person shall constitute an offense subject to criminal penalty as described
in RSA 21-J:39.
Source. #5912, eff 10-14-94; amd
by #6690, eff 2-21-98; ss by #6750, eff 5-19-98; ss by #8653, eff 6-8-06; ss by
#10714, eff 11-7-14 (from Rev 705.02)
Rev 707.03 Use of
(a) The tax shall be calculated and imposed on
the consumer using the US dollar as the appropriate currency.
(b) Operators shall remit all taxes collected to
the department using the US dollar as the basis for calculating their liability.
(c) Operators shall not remit any foreign
currency to the department in payment of their meals and rentals liability for
tax, interest or penalties.
Source. #5912, eff 10-14-94; ss by #6750, eff
5-19-98; ss by #8653, eff 6-9-06; ss by #10714, eff 11-7-14 (from Rev 705.03)
Rev 707.04 Payment Procedures for Partial Payments.
(a) Electronic fund transfers for partial payments shall be applied in accordance with
the provisions of Rev 2903.05.
(1) Transfers on timely returns shall be debited
on the next business day following the return due date pursuant to RSA 78-A:8,
III; and
Source. #10714, eff 11-7-14 (from Rev 705.04); amd by #12907, eff 10-23-19
Rev 707.05 Refusal to Pay Tax. If any person liable for tax imposed by RSA
78-A refuses to pay upon request, the operator shall promptly notify the department
in writing that such an offense has occurred.
Source. #10714, eff 11-7-14 (from Rev 705.05)
Rev 707.06 Over Collection of Tax by Operators.
(a) Operators over-collecting tax, by any method
other than rounding, shall pay the tax over to the department unless
verification such as, but not limited to, canceled checks is shown that the tax
was returned to the person who originally paid the tax.
(b) Any portion of the tax in (a) above, that is remitted to the department shall be
returned to the operator when:
(1) Verification such as, but not limited to,
canceled checks is shown that the tax was returned to the person who originally
paid the tax; and
(2) Documentation provided supports the original
remission of the tax to the department.
Source. #10714, eff 11-7-14 (from Rev 705.06)
PART Rev 708 ADMINISTRATION
Rev
708.01 Taxpayer Records and Information.
(a) Under the authority of RSA 78-A:19, the
following information shall be maintained:
(1) Cash
receipts;
(2) Sales;
(3) Cash disbursements;
(4) Purchases;
(5) General ledger;
(6) Payroll records;
(7) Complete cash register
tapes including the summary and final register reading information;
(8) Guest checks, folios and registration cards;
(9) Rental and lease agreements;
(10) Bank statements with all enclosures for all
business and personal accounts;
(11) The meals and rentals tax worksheet;
(12) A printed
copy or confirmation of each return filed electronically; and
(13) Any other source documents required to
support entries in any accounting records.
(b) The records enumerated in (a), above, may be in
a worksheet format provided that such worksheets shall be the basis for the
preparation of any financial statements and federal or state tax returns.
(c) The records enumerated in (a), above, shall
be clear and legible and include the dates they were created.
(d) Every operator shall provide the
commissioner, or his authorized representatives with:
(1) Records; and
(2) Access to key company personnel for
interviews, upon request.
(e) If the department determines that the records
maintained by the operator are not adequate for the purposes of making an
accounting to the department for tax collection liability, it shall:
(1) Determine a tax liability based on any and
all available records pursuant to RSA 78-A:11 including physical observation by
department personnel of actual sales; and
(2) Deny the operator commission available under
RSA 78-A:7, III.
(f) The operator shall maintain separate and
distinct records that clearly define taxable versus non-taxable sales.
(g) If such separate records are not maintained,
the department shall presume all receipts are taxable unless evidence is
presented as to the purchase and sale of nontaxable items.
(h) Evidence, as required by (f), above, shall
include:
(1) Vendor invoices showing the purchase price paid
by the operator, for the nontaxable items purchased during the audit period;
(2) The beginning and ending inventory amounts
for each nontaxable item sold; and
(3) Operator's pricing policies regarding the
markup of purchase prices to arrive at the selling price.
(i)
The sales value of the nontaxable items
purchased and sold based on the evidence provided in (h), above, shall be
deducted from the total gross receipts of the operator.
(j) Operators using computer systems capable of
recreating, upon request, source documents such as, but not limited to,
individual guest checks, sales invoices, rental agreements or registration
cards shall not be required to maintain the original hard copy of the source
document.
(k) Operators using computers incapable of recreating
an individual transaction shall maintain the original hard copies.
Source. #5912, eff 10-14-94; ss by #6750, eff
5-19-98; ss by #6870, eff 10-20-98; ss by #8653, eff 6-8-06; ss by #10714, eff
11-7-14 (from Rev 706.01); amd by #12907, eff 10-23-19
Rev 708.02 Confidentiality of Department Records.
(a) All documents and information shall be
confidential and shall only be disclosed in conformity with the provisions of
RSA 21-J:14.
(b) The department shall only make a disclosure
or allow a representative to act on behalf of the operator if:
(1) A properly executed power of attorney Form
DP-2848, is on file with the department;
(2) The operator authorizes the specific disclosure
or actions to be performed by the representative in a letter to the department
that satisfies the requirements in Rev 2903.03; or
(3) An authorized employee of the operator is
physically present when such disclosure or action is occurring.
(c) For purposes of administering the tax laws of
the state, as assigned by statute and pursuant to the federal social security act, 42 USCS sec. 405 (c)
(2) (C) (i), operators shall provide their taxpayer
identification number on all tax returns and related documents.
(d) The person having been designated as
the power of attorney shall make all records available.
Source. #5912, eff 10-14-94; ss by #6690, eff
2-21-98; ss by #6750, eff 5-19-98; ss by #8653, eff 6-8-06; ss by #10714, eff 11-7-14
(from Rev 706.02)
Rev 708.03 Informal Pre-Assessment Conference.
(a) The purpose of an informal pre-assessment
conference shall be to discuss the audit findings with the department’s audit
division in an effort to reach an agreement on the issues of facts, audit
results, or both.
(b) At the conclusion of an audit when the facts
and circumstances of the audit review indicate to the department that an
informal pre-assessment conference would benefit both the state and the
operator, the department’s audit division shall provide an informal
pre-assessment conference for the operator, or the operator’s representative.
(c) The department’s audit division shall notify the
operator or the authorized representative by mail of:
(1) The date, time and location for the informal
conference; and
(2) The advance information that the operator or
their authorized representative shall be required to provide the audit division.
(d) The information required by (c)(2), above,
shall include:
(1) The name, address and taxpayer identification
number of the operator;
(2) An outline of the areas of agreement and
disagreement;
(3) Documentation in support of the operator’s position
such as, but not limited to:
a. Citations of supporting case law;
b. Statutory or regulatory provisions; and
c. Documents or correspondence from unrelated
parties;
(4) Responses to any outstanding questions raised
by the department’s auditor during the audit; and
(5) The names of the individuals who shall participate
in the informal conference on behalf of the operator.
(e) Upon completing a review of material provided
during the informal conference, the department’s audit division shall determine
the appropriate disposition of the audit or review, notification of which shall
begin the period for formal appeal to the commissioner under RSA 21-J:28-b and
Rev 200.
Source. #5912, eff 10-14-94;
ss by #6690, eff 2-21-98; ss by #6750, eff 5-19-98; ss by #7505, eff 6-19-01;
ss by #8653, eff 6-8-06; ss by #10714, eff 11-7-14 (from Rev 706.03)
PART Rev 709 APPLICATION OF PENALTIES
Rev 709.01 Substantial Understatement of Tax.
(a) The department shall assess the 25% penalty
for understatement of tax provided by RSA 21-J:33-a on returns where the
understatement exceeds the greater of 10% of the correct tax liability or
$5,000 unless the operator meets one of the following exceptions:
(1) The operator adequately disclosed the relevant
facts regarding the tax treatment of the item generating the understatement; or
(2) The operator had substantial authority for
its tax treatment of such item.
(b) An operator shall adequately disclose the tax
treatment of an item on the return by filing, on or before the due date of the
return, a written statement with:
New Hampshire Department of
Revenue Administration
Audit Division
(c) The statement shall include:
(1) The operator’s meals and rentals license number;
(2) The tax period affected;
(3) A prominent caption identifying the statement
as a disclosure of the tax treatment for the substantial underpayment penalty
provided in RSA 21-J:33-a;
(4) The item, clearly identified, for which the disclosure
is made;
(5) The dollar amount of the item; and
(6) A statement containing those facts affecting
the tax treatment of the item that reasonably will apprise the department of
the nature of the potential controversy or a concise description of the legal
issues presented by the facts in question.
(d) In determining whether an operator has substantial
authority, the department shall consider the following as being authoritative
sources:
(1) For items applying specifically to the application
of the meals and rentals tax:
a. Meals and rentals tax law and any other
b. Department rules in effect during that tax
period;
c. Declaratory rulings requested by and issued
to the operator during that tax period for that item;
d. Technical information releases issued by the
department;
e. Superior court and board of tax and land
appeals decisions;
f. Federal District Court and First Circuit
Court of Appeals decisions;
g. United States and
h. Legislative committee reports specifying
legislative intent; and
i. Written advice from the department issued to
the operator about the tax treatment of the item in question; and
(2) For items in arriving at gross receipts
before any state required adjustments:
a. Internal Revenue Code and other statutory
provisions;
b. Temporary and final U.S. Department of the
Treasury regulations;
c. Federal or state court cases;
d.
Internal Revenue Service or U.S. Department of the Treasury administrative
pronouncements including revenue rulings and revenue procedures;
e. Tax treaties and related regulations, as well
as the U.S. Department of the Treasury's or other
f. Congressional intent as reflected in Committee
Reports, joint explanatory statements of managers included in the conference
committee reports and floor statements made by a bill's managers prior to enactment;
g. Controlling precedent of the United States
Court of Appeals to which the operator has a right of appeal;
h. Technical advice
memoranda, rulings or determination letters issued by the Internal Revenue
Service to the operator or in which the operator is named;
i. An affirmative statement in an Internal
Revenue Service revenue agent's report with respect to the operator's prior
taxable periods; and
j. Any other source which was accepted by the Internal Revenue
Service as substantial authority.
(e) An operator shall have substantial authority
for the tax treatment of an item only if the weight of the authorities
supporting the treatment of the item by the operator is substantially in
relation to the weight of the authorities supporting the position of the department.
(f) The following shall not be considered
authoritative sources:
(1) Opinions reached by tax professionals;
(2) Tax publication opinions or narrative
statements; and
(3) Articles contained in any professional or tax
periodicals.
(g) The existence of substantial authority for a
particular item shall be determined as of the date the return containing the
item was filed or as of the last day of the taxable period to which the return
relates, whichever is later.
(h) The penalty shall be applied to the net understatement
determined by reducing the understatement as defined in RSA 21-J:33-a, III by
the portion of the understatement for which the operator had substantial
authority or had adequately disclosed the position taken in the written
statement provided for in (b).
Source. #7505, eff 6-19-01; ss by #8653, eff 6-8-06; ss by #10714, eff 11-7-14 (from Rev 707.01)
Rev 709.02 Understatement of Taxpayer's Liability by
Tax Preparer.
(a) For purposes of RSA 21-J:33-b, I,
"substantial portion" means any instance where the efforts of the tax
preparer have affected more than 25% of the operator's tax liability.
(b) An individual or company providing more than typing,
reproducing or other mechanical assistance shall be deemed to be a tax preparer
when the individual or company uses computer software which makes
determinations about the applicability of tax laws or the characterization of
income and the allowability of deductions or credits.
(c) The penalty provided in RSA 21-J:33-b, III,
shall be assessed when any part of an understatement of tax is the result of a
tax preparer's willful neglect or intentional disregard of the statute or departmental
rules unless the operator shall have adequately disclosed the tax treatment of
an item on the return in a written statement as provided in Rev 709.01(b) and
(c).
(d) The penalty provided in RSA 21-J:33-b, IV
shall be applied when any part of an understatement of tax is the result of a
preparer's willful attempt to understate the operator's tax liability.
(e) A tax preparer shall be deemed to have made a
willful attempt to understate a tax liability of an operator by:
(1) Disregarding or misstating information furnished
by the operator or other person in an attempt to wrongfully reduce the tax liability;
or
(2) Not making inquiries of the operator or other
person when the information provided is incorrect or incomplete, and the preparer
knows or should have known that the information was incorrect or incomplete.
(f) If, in an adjudicative proceeding or a judicial
decision it is established that there was no understatement of liability and if
previously paid by the preparer, then the penalty imposed by RSA 21-J:33-b
shall be abated and refunded.
(g) The refund of the penalty shall be made without
any consideration of any period of limitation for the issuance of a refund.
(h) A tax preparer shall be deemed to have acted
with willful neglect or intentional disregard when the preparer fails:
(1) To comply with a statutory provision as
interpreted in an opinion of the
(2) To comply with a department rule prescribing
the appropriate tax treatment of an item contained in the meals and rentals tax
return; or
(3) To follow pertinent statutes, rules or court
decisions that address the proper treatment of an item or issue.
Source. #7505, eff 6-19-01; ss by #8653, eff 6-8-06;
ss by #10714, eff 11-7-14 (from Rev 707.02)
Rev
709.03 Aiding and Abetting an
Understatement of Tax Liability.
(a) The penalty provided in RSA 21-J:33-c shall
be assessed against any person who aids, assists in, procures or advises in the
preparation of any return or other document in connection with the meals and
rentals tax or departmental rules if:
(1) The person knows that the information provided
will be used in the preparation of any material document; and
(2) The person knows that if used, the information
will result in an understatement of tax liability.
(b) The penalty shall not be assessed in instances
where the operator adequately disclosed the relevant facts regarding the tax
treatment of the item in the manner provided in Rev 709.01(b) and (c).
(c) If in an adjudicative proceeding or a judicial
decision it is established that there was no understatement of liability and if
previously paid by the preparer, then the penalty imposed by RSA 21-J:33-c
shall be abated and refunded.
(d) The refund of the penalty shall be made
without any consideration of any period of limitation for the issuance of a
refund.
Source. #7505, eff 6-19-01; ss by #8653, eff 6-8-06;
ss by #10714, eff 11-7-14 (from Rev 707.03)
PART Rev 710 MEALS AND RENTALS TAX FORMS
Rev 710.01 Availability of Forms. All forms may be obtained by:
(a) Accessing the department’s web site at www.revenue.nh.gov;
(b) Calling the department’s forms line at 603-230-5001;
or
(c) Writing to:
New Hampshire Department of
Revenue Administration
Taxpayer Services Division
Source. #10714, eff 11-7-14 (from Rev 708.01)
Rev 710.02 Form DP-14 WS, Meals and Rentals Tax
Worksheet.
(a) Form DP-14 WS, “Meals and Rentals Tax
Worksheet”, available in the publication of the
(b) The operator shall maintain the completed
meals and rentals tax worksheets for a minimum of 3 years from whichever of the
following is the later date:
(1) The original due date of the first return
listed on the worksheet; or
(2) The date the first returned was filed.
Source. #10714, eff 11-7-14 (from Rev 708.02)
Rev 710.03 Form DP-14, Meals and Rentals Tax Return.
(a) Every operator that does not choose to file a
meals and rentals tax return electronically shall complete and file a paper Form DP-14, “Meals and
Rentals Tax Return”, with the department as provided in Rev 706.08.
(b) A payment to the state of New Hampshire for
the total due shall:
(1) Accompany
the return; or
(2) Be made electronically.
(c) An operator shall use Form DP-14 WS as described
in Rev 710.02 above to calculate its meals and rentals tax liability.
(d) An operator shall maintain copies of all meals
and rentals tax returns as filed for 3 years, including any electronic confirmations.
Source. #10714, eff 11-7-14 (from Rev 708.03); ss by
#12907, eff 10-23-19
Rev
710.04 Form CD-3, Application for
Meals and Rentals Tax Operator’s License.
(a) Every person seeking to serve taxable meals
or rent rooms or motor vehicles shall complete and file a meals and rentals tax
license application electronically or on paper Form CD-3, "Application for
Meals and Rentals Tax Operator’s License".
(b) A separate application shall be filed for
each license required under Rev 705.01.
(c) If not filing electronically, the person
applying shall submit Form CD-3 to:
New Hampshire Department of Revenue Administration
Collections Division
PO Box 454
Concord NH 03302-0454.
Source. #10714, eff 11-7-14 (from Rev 708.04); ss by
#12907, eff 10-23-19
Rev 710.05 Form AU-16, Consent Fixing Period of
Limitation Upon Assessment or Refund of Tax.
(a) Form AU-16, “Consent Fixing Period of
Limitation Upon Assessment or Refund of Tax”, shall be used by the operator and
the department to meet the
requirements of RSA 21-J:29, requiring an extension agreement in writing
between the commissioner and the operator or their authorized representative,
to preclude the loss of tax periods by the statute of limitations.
(b) The operator shall sign and date Form AU-16
or, if the operator is a corporation,
the form shall be signed and dated by an officer duly authorized to sign tax
returns.
(c) If the operator does not consent
to the extension of time, the statement on Form AU-16 indicating the lack of
consent shall be signed and the form returned as instructed in (d) below.
(d) The operator shall return Form AU-16 to the
department's audit division before the expiration of the statute of limitations
or within 30 days of the date on which the department requested the document, whichever
is earlier.
Source. #10714, eff 11-7-14 (from Rev 708.06)
Rev 710.06 Form CD-60, Meals and Rentals Tax Bond.
(a) An operator, ordered to provide a bond, or a
bonding company acting on behalf of the operator, shall complete and file Form
CD-60, “Meals and Rentals Tax Bond”, or a facsimile, to provide the state with security
for any tax, interest or penalties due, or which might become due.
(b) Form CD-60 shall include statements setting
forth the following conditions:
(1) The bond shall remain in full force and
remain in effect for a period of one year unless terminated; and
(2) Should the bonding company at any time after
the inception of the bond, terminate the bond:
a. A 60-day written notice
from the bonding company shall be submitted to the commissioner; and
b. The bonding company shall continue to provide
security against any liability occurring before the expiration of the 60-day period.
(c) The Form
CD-60 shall be signed in ink, dated and contain the seal of an official of the
bonding company authorized to execute such documents.
(d) The suspension or revocation of the meals and
rentals operator's license shall not cancel, suspend nor otherwise impair any
obligation of the bonding company under the bond.
(e) Bonding companies shall continue to provide
security against any liability for 60 days from the date of written notification
to the commissioner that the bonding company is terminating the bond prior to
the expiration of the one year life of the bond.
Source. #10714,
eff 11-7-14 (from Rev 708.07)
Rev 710.07 Form CD-100, Meals and Rentals Request to
Update or Change License. An
Operator shall complete and file a Form CD-100 “Meals & Rentals Request to
Update or Change License” to request a change or update to a license.
Source. #10714,
eff 11-7-14
APPENDIX I: STATE STATUTE
IMPLEMENTED
Rule |
|
|
|
Rev 701.01 |
RSA 78-A:2, II; RSA 78-A:3, XX |
Rev 701.02 |
RSA 78-A:2, II |
Rev 701.03 |
Reserved |
Rev 701.04 |
RSA 78-A:2, II |
Rev 701.05 |
RSA 78-A:2, II; RSA 78-A:6-c, II(d) |
Rev 701.06 |
Reserved |
Rev 701.07 |
RSA 78-A:3, IV |
Rev 701.08 |
Reserved |
Rev 701.09 |
RSA 78-A:2, II |
Rev 701.10 |
RSA 78-A:2, II; RSA 78-A:3, VII |
Rev 701.11 |
RSA 78-A:2, II |
Rev 701.12 |
RSA 78-A:2, II; RSA 78-A:3, VIII |
Rev 701.13 |
RSA 78-A:2, II; RSA 78-A:3, X |
Rev 701.14 |
RSA 78-A:2, II; RSA 78-A:3, XII |
Rev 701.15 |
RSA 78-A:2, II; RSA 78-A:3, XIII |
Rev 701.16 |
RSA 78-A:2, II; RSA 78-A:3, XVI |
Rev 701.17 |
Reserved |
Rev 701.18 |
RSA 78-A:6-c, II |
Rev 701.19 |
RSA 78-A:2, II; RSA 78-A:3, XVII |
Rev 701.20 |
RSA 78-A:2, II; RSA 78-A:3, XX |
Rev 701.21 |
RSA 78-A:2, II; RSA 78-A:3, XXI |
Rev 701.22 |
RSA 78-A:2, II; RSA 78-A:3, XXII |
Rev 701.23 |
RSA 78-A:9, 2, II |
Rev 701.24 |
RSA 78-A:2, II |
Rev 701.25 |
RSA 78-A:2, II; RSA 78-A:3, XXIII |
Rev 701.26 |
RSA 78-A:2, II |
Rev 701.27 |
RSA 78-A:2, II |
Rev 701.271 |
RSA 78-A:2, II; RSA 78-A:3, XXIV |
Rev 701.28 |
RSA 78-A:2, II; RSA 78-A:3, XXV |
Rev 701.29 |
RSA 78-A:2, II |
Rev 701.30 |
Reserved |
Rev 701.31 |
RSA 78-A:2, II; RSA 78-A:3, VIII |
Rev 702.01 |
RSA 78-A:2, II, RSA 78-A:3, XXV; RSA 78-A:7, I(a) |
Rev 702.011 |
RSA 78-A:2, II; RSA 78-A:3, XXV; RSA 78-A:3, IV |
Rev 702.012 |
RSA 78-A:2, II; RSA 78-A:3, IV and VIII |
Rev 702.02 |
RSA 78-A:2, II; RSA 78-A:3, X |
Rev 702.03 |
RSA 78-A:2, II; RSA 78-A:6-c, I and VII |
Rev 702.04 – Rev 702.05 |
RSA 78-A:2, II; RSA 78-A:6-c, II |
Rev 702.06 |
RSA 78-A:2, II; RSA 78-A:3, XX |
Rev 702.07 |
RSA 78-A:2, II; RSA 78-A:6-c, VIII |
Rev 702.08 |
RSA 78-A:2, II; RSA 78-A:6-c, IV |
Rev 702.09 |
RSA 78-A:6-c, III |
Rev 702.10 |
RSA 21-J:13, I; RSA 78-A:2, II |
Rev 702.11 |
RSA 78-A:2, II; RSA 78-A:6-c, X |
Rev 702.12 |
RSA 78-A:2, II |
Rev 702.13 |
RSA 78-A:2, II; RSA 78-A:3, VIII |
Rev 702.14 |
RSA 78-A:2, II; RSA 78-A:3 X; RSA 78*A: 6-c, I |
Rev 702.15 |
RSA 78-A:2, II; RSA 78-A:3, VIII, RSA 78-A:3, XIII |
Rev 702.16 |
RSA 78-A:6-b; RSA 78-A:11; RSA 78-A:19 |
Rev 702.17 |
RSA 78-A:2, II; RSA 78-A:6-b, III |
Rev 703.01 |
RSA 78-A:6, I; RSA 78-A:7, I(a) |
Rev 703.02 |
RSA 78-A:3, VII; RSA 78-A:3, XIII; RSA 78-A:6-d, VI |
Rev 703.03 |
RSA 78-A:3VII |
Rev 703.04 |
RSA 78-A:2, II; RSA 78-A:3, XV |
Rev 703.05 |
RSA 78-A:2, II; RSA 78-A:6-b, VI; RSA 78-A:19; RSA
78-A:11 |
Rev 703.06 |
RSA 78-A:2, II; RSA 78-A:6-b, III |
Rev 703.07 – Rev 703.09 |
RSA 78-A:2, II |
Rev 703.10 |
RSA 78-A:3, XIX-a; RSA 78-A:3, XVII |
Rev 704.01 |
RSA 78-A:2, II; RSA 78-A:6, II-a; RSA 78-A:3, VI |
Rev 704.02 |
RSA 78-A:2, II; RSA 78-A:11; RSA 78-A:19; RSA
78-A:3, VI |
Rev 704.03 |
RSA 78-A:2, II |
Rev 704.04 |
RSA 21-J:13, I; RSA 78-A:2, II; RSA 78-A:3, XVIII |
Rev 704.05 – Rev 704.06 |
RSA 78-A:2, II |
Rev 704.07 |
RSA 78-A:3, VI; RSA 78-A:3, XIII; RSA 78-A:3,
XVIII-a. |
Rev 705.01 |
RSA 78-A:2, II; RSA
78-A:4; RSA 78-A:4-a |
Rev 705.02 |
RSA 78-A:4, I |
Rev 705.03 |
RSA 78-A: 4, I; RSA 78-A:4, I-a; RSA 78-A:4, IV |
Rev 705.04 |
RSA 78-A:2, II; RSA 78-A:4 |
Rev 705.05 |
Reserved |
Rev 705.06 |
Reserved |
Rev 705.07 |
RSA 78-A:2, II; RSA 78-A:8 |
Rev 705.08 |
RSA 78-A:2, II; RSA 78-A:8, II |
Rev 705.09 – Rev 705.11 |
RSA 78-A:2, II |
Rev 705.12 |
RSA 78-A:2, II; RSA 78-A:8-b |
Rev 706.01 |
RSA 78-A:2, II; RSA 78-A:8, I; RSA 78-A:8, IV; RSA
78-A:8, V |
Rev 706.03 – Rev 706.07 |
RSA 78-A:2, II; RSA 78-A:8; RSA 78-A:9 |
Rev 706.08 |
RSA 78-A:2, II; RSA 78-A:8 |
Rev 707.01 |
RSA 78-A:2, II; RSA 78-A:7, II; RSA 78-A:8, II; RSA
78-A:9, I |
Rev 707.02 |
RSA 21-J:39, RSA 78-A:7, II |
Rev 707.03 |
RSA 78-A:2, II |
Rev 707.04 |
RSA 78-A:2, II; RSA 78-A:8 |
Rev 707.05 |
RSA 78-A:2, II; RSA 78-A:7, I |
Rev 707.06 |
RSA 78-A:2, II |
Rev 708.01 |
RSA 78-A:11, RSA 78-A:19 |
Rev 708.02 |
RSA 78-A:2, II; RSA 21-J:14 |
Rev 708.03 |
RSA 78-A:2, II; RSA 21-J:28-b |
Rev 709.01 |
RSA 78-A:2, II; RSA 21-J:33-a |
Rev 709.02 |
RSA 78-A:2, II; RSA 21-J:33-b |
Rev 709.03 |
RSA 78-A:2, II; RSA 21-J:33-c |
Rev 710.01 |
RSA 78-A:2, II |
Rev 710.02 |
RSA 78-A:8 |
Rev 710.03 |
RSA 78-A:2, II; RSA 78-A:8; RSA 78-A:19 |
Rev 710.04 |
RSA 78-A:2, II; RSA 78-A:4 |
Rev 710.05 |
RSA 78-A:2, II; RSA 21-J:29 |
Rev 710.06 |
RSA 78-A:2, II; RSA 78-A:8-b |
Rev 710.07 |
RSA 78-A:2, II; RSA 78-A:4 |
APPENDIX II: TAX DUE COMPUTATION EXAMPLE IN REV
702.11(a)
2 for 1 |
20% Discount |
|
|
$10.00 Dinner |
$10.00 Dinner |
$10.00 2nd Dinner |
($2.00) discount |
$20.00 Total Meals |
$8.00 Total Meal |
($10.00) Free Dinner |
.68
tax at 8.5% |
$10.00 Total |
$8.68
Total Paid |
.85
tax at 8.5% |
|
$10.85
Amount Paid |
|
|
|
Tax
Due = $.85 |
Tax
Due =$.68 |