Source: NH Department of Revenue Administration (DRA)

Compiled by: NH Office of Energy and Planning (OEP)

Since January 1991, OEP (formerly the Office of State Planning) has been compiling gross receipts and tax due data from the DRA monthly meals and rooms tax activity report into a spreadsheet and providing a comparative report to consultants and the general public upon request. There are three tables in the report:

State Totals by Year
Annual Totals by County
County by Month by Year

• DRA Monthly Meals and Rooms Tax (updated through August 2009)
  • Variables Key (spreadsheet column headings)
• NH Meals and Rooms Tax Trends 2000-2005-2007 (9/11/08)

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. Post December 1996 the gross receipts are calculated based on the following equations:

Meals: Tax amount due divided by 0.0787
Rooms: Tax amount due divided by 0.079

According to RSA 78-A, an 8% 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.

 Adobe Acrobat Reader format. You can download a free reader from Adobe.

 Microsoft Excel format. You can download a free reader from Microsoft.