Since January 1991, OEP (formerly the Office of State Planning) has been compiling gross receipts and tax due data from the Department of Revenue Administration monthly meals and rooms tax activity report into a spreadsheet and providing a comparative report to consultants and the general public upon request.
Please note: Figures for July 2009 forward have been adjusted as of April 15, 2010 to reflect the change from an 8% to a 9% tax rate.
For your convenience, the DRA Monthly Meals and Rooms Tax file has been broken down into the two years preceding the current year.
Notes: In January 1997, the Meals and Rooms Tax system at DRA no longer captured the meals or rooms tax gross receipts. It was decided in July of 1997, in order for OEP to continue providing this comparative report format, the DRA monthly activity report would be modified to use a "weighted average" tax percentage to calculate the gross receipts.
According to RSA 78-A, a 9% tax is assessed upon patrons of hotels and restaurants, on rents and upon meals costing $.36 or more. An Operator's License is required.
The county is the smallest level of geography available; the data are not available at the town level.
Portable Document Format (.pdf). Visit nh.gov for a list of free .pdf readers for a variety of operating systems.
Comma Separated Values (.csv) format. Visit nh.gov for a list of free .csv reader/import programs for different operating systems.
NH Office of Energy and Planning
Governor Hugh J. Gallen State Office Park
Johnson Hall, 3rd Floor | 107 Pleasant Street | Concord, NH 03301
(603) 271-2155 | fax: (603) 271-2615