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Meals and Rentals Tax
RSA Chapter 78-A

The Meals and Rentals (M&R) Tax was enacted in 1967 at a rate of 5%. The tax is assessed upon patrons of hotels and restaurants, on certain rentals, and upon meals costing $.36 or more. Chapter 144, Laws of 2009, increased the rate from 8% to the current rate of 9% and added campsites to the definition of hotel. In 2010, campsites were removed from the definition of hotel, Chapter 6, Laws of 2010. An M&R Tax Operators License is required. An Operator is required to maintain books and records showing the amount of tax collected and to remit the tax monthly to the State, less a 3% commission. The M&R Tax is required to be remitted to the State on the 15th day of the month following the collection of tax.

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