CHAPTER 6
HB 1445-FN-A-LOCAL – FINAL VERSION
2010 SESSION
09/05
HOUSE BILL 1445-FN-A-LOCAL
AN ACT eliminating the meals and rooms tax on campsites.
SPONSORS: Rep. H. Richardson, Coos 2; Rep. Boutin, Merr 9; Rep. Chandler, Carr 1; Rep. Ingersoll, Coos 4; Rep. Swinford, Belk 5; Sen. Letourneau, Dist 19; Sen. Gallus, Dist 1
This bill eliminates the meals and rooms tax on campsites.
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Explanation: Matter added to current law appears in bold italics.
Matter removed from current law appears [in brackets and struckthrough.]
Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
10-2018
09/05
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Ten
AN ACT eliminating the meals and rooms tax on campsites.
Be it Enacted by the Senate and House of Representatives in General Court convened:
6:1 Meals and Rooms Tax; Definition of Hotel; Campsites. Amend the introductory paragraph of RSA 78-A:3, III to read as follows:
III. “Hotel” means an establishment which holds itself out to the public by offering sleeping accommodations for rent, whether or not the major portion of its operating receipts is derived from sleeping accommodations. The term includes, but is not limited to, inns, motels, tourist homes and cabins, ski dormitories, ski lodges, lodging homes, rooming houses, furnished room houses, boarding houses, private clubs, hostels, cottages, camps, [campsites,] chalets, barracks, dormitories, and apartments. The term does not include the following:
6:2 Effective Date. This act shall take effect upon its passage.
Approved: May 3, 2010
Effective Date: May 3, 2010