Text to be removed highlighted in red.
160:1 Meals and Rooms Tax; Definition; Gross Rental Receipts; Motor Vehicle Rentals. Amend RSA 78-A:3, VI to read as follows:
VI. "Gross rental receipts" means value received or promised as consideration to the owner of a motor vehicle for rental of the vehicle , but shall not include:
(a) Separately stated charges for insurance;
(b) Charges for damages to the motor vehicle occurring during the rental agreement period;
(c) Separately stated charges for motor fuel sold by the owner of the motor vehicle.
160:2 Definition; Operator. Amend RSA 78-A:3, XIII to read as follows:
XIII. "Operator" means any person operating a hotel, charging for a taxable meal, or receiving gross rental receipts, whether as owner or proprietor or lessee, or otherwise.
160:3 Definition; Rent; Room Facilitators Added. Amend RSA 78-A:3, XVII(a) to read as follows:
(a) The consideration received for occupancy valued in money, whether received in money or otherwise, including all receipts, cash, credits, and property, or services of any kind or nature, and also any amount for which the occupant is liable for the occupancy without any deduction of any kind ; and
160:4 Definition; Rental Agreement. Amend RSA 78-A:3, XVIII to read as follows:
XVIII. "Rental agreement" means an agreement by the owner of a motor vehicle to provide, for not longer than 180 days, the exclusive use of that motor vehicle to another for consideration .
160:5 New Paragraph; Definition; Rental Facilitator. Amend RSA 78-A:3 by inserting after paragraph XVIII the following new paragraph:
XVIII-a. "Rental facilitator" means any person having any right, access, ability, or authority to offer, reserve, book, arrange for, remarket, distribute, broker, resell, coordinate, or otherwise facilitate rental of a motor vehicle to a renter, whether directly or indirectly, through an Internet transaction or any other means whatsoever.
160:6 New Paragraph; Definitions; Room Facilitator. Amend RSA 78-A:3 by inserting after paragraph XIX the following new paragraph:
XIX-a. "Room facilitator" means any person having any right, access, ability, or authority to offer, reserve, book, arrange for, remarket, distribute, broker, resell, coordinate, or otherwise facilitate occupancy to an occupant, whether directly or indirectly, through an Internet transaction or any other means whatsoever.
160:7 New Subparagraphs; Collection of Tax; Rental Facilitator; Room Facilitator. Amend RSA 78-A:7, I by inserting after subparagraph (b) the following new subparagraphs:
(c) If the rental of a motor vehicle is offered, reserved, booked, arranged for, or otherwise facilitated in whole or in part by a rental facilitator, the rental facilitator shall demand and collect the tax from the renter. The rental facilitator shall remit the tax to the state.
(d) If the occupancy is offered, reserved, booked, arranged for, or otherwise facilitated in whole or in part by a room facilitator, the room facilitator shall demand and collect the tax from the occupant. The room facilitator shall remit the tax to the state.
160:8 New Paragraphs; Assessment of Additional Tax; Rental Facilitator; Room Facilitator. Amend RSA 78-A:11 by inserting after paragraph I the following new paragraphs:
I-a. If a rental facilitator required to collect and remit a tax under this chapter fails to make a return, no assessment shall be made except against the rental facilitator.
I-b. If a room facilitator required to collect and pay a tax under this chapter fails to make a return, no assessment shall be made except against the room facilitator.
160:9 Effective Date. This act shall take effect October 1, 2021.
Approved: July 30, 2021
Effective Date: October 01, 2021
Text to be added highlighted in green.
160:1 Meals and Rooms Tax; Definition; Gross Rental Receipts; Motor Vehicle Rentals. Amend RSA 78-A:3, VI to read as follows:
VI. "Gross rental receipts" means value received or promised as consideration to the owner of a motor vehicle and 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. The term shall not include:
(a) Separately stated charges for insurance;
(b) Charges for damages to the motor vehicle occurring during the rental agreement period;
(c) Separately stated charges for motor fuel sold by the owner of the motor vehicleconsideration received full retail price charged for occupancy valued in money, whether received in money or otherwise, including all receipts, cash, credits, and property, or services of any kind or nature, and also any amount for which the occupant is liable for the occupancy without any deduction of any kind , including any fee, service, 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* ; and
160:4 Definition; Rental Agreement. Amend RSA 78-A:3, XVIII to read as follows:
XVIII. "Rental agreement" means an agreement by the owner of a motor vehicle to provide, for not longer than 180 days, the exclusive use of that motor vehicle to another for consideration , whether directly or indirectly, through a rental facilitator or otherwise .
160:5 New Paragraph; Definition; Rental Facilitator. Amend RSA 78-A:3 by inserting after paragraph XVIII the following new paragraph:
XVIII-a. "Rental facilitator" means any person having any right, access, ability, or authority to offer, reserve, book, arrange for, remarket, distribute, broker, resell, coordinate, or otherwise facilitate rental of a motor vehicle to a renter, whether directly or indirectly, through an Internet transaction or any other means whatsoever.
160:6 New Paragraph; Definitions; Room Facilitator. Amend RSA 78-A:3 by inserting after paragraph XIX the following new paragraph:
XIX-a. "Room facilitator" means any person having any right, access, ability, or authority to offer, reserve, book, arrange for, remarket, distribute, broker, resell, coordinate, or otherwise facilitate occupancy to an occupant, whether directly or indirectly, through an Internet transaction or any other means whatsoever.
160:7 New Subparagraphs; Collection of Tax; Rental Facilitator; Room Facilitator. Amend RSA 78-A:7, I by inserting after subparagraph (b) the following new subparagraphs:
(c) If the rental of a motor vehicle is offered, reserved, booked, arranged for, or otherwise facilitated in whole or in part by a rental facilitator, the rental facilitator shall demand and collect the tax from the renter. The rental facilitator shall remit the tax to the state.
(d) If the occupancy is offered, reserved, booked, arranged for, or otherwise facilitated in whole or in part by a room facilitator, the room facilitator shall demand and collect the tax from the occupant. The room facilitator shall remit the tax to the state.
160:8 New Paragraphs; Assessment of Additional Tax; Rental Facilitator; Room Facilitator. Amend RSA 78-A:11 by inserting after paragraph I the following new paragraphs:
I-a. If a rental facilitator required to collect and remit a tax under this chapter fails to make a return, no assessment shall be made except against the rental facilitator.
I-b. If a room facilitator required to collect and pay a tax under this chapter fails to make a return, no assessment shall be made except against the room facilitator.
160:9 Effective Date. This act shall take effect October 1, 2021.
Approved: July 30, 2021
Effective Date: October 01, 2021