Revision: Feb. 3, 2026, 2:48 p.m.
Rep. Oppel, Graf. 9
January 22, 2026
2026-0236h
07/05
Amendment to HB 1063-FN
Amend the title of the bill by replacing it with the following:
AN ACT reducing the amount of meals and rooms taxes certain operators can retain.
Amend the bill by replacing section 1 with the following:
1 Taxation; Tax on Meals and Rooms; Collection of Tax. RSA RSA 78-A:7, III is repealed and reenacted to read as follows:
III. To compensate small businesses and operators for keeping the prescribed records and the proper account and remitting of taxes by them, small businesses, as defined in 21-O:17, V, shall be allowed to retain 3 percent of the taxes due and to be remitted if the return and payment are timely received by the department of revenue administration, as provided in RSA 78-A:8, III. All other operators shall be allowed to retain 1.5 percent of the taxes due and to be remitted if the return and payment are timely received by the department of revenue administration.
2026-0236h
AMENDED ANALYSIS
This bill reduces the amount of meals and rooms taxes certain operators can retain.