Revision: Feb. 5, 2026, 12:46 p.m.
Rep. Spahr, Graf. 12
January 30, 2026
2026-0434h
07/05
Amendment to HB 1090-FN
Amend the title of the bill by replacing it with the following:
AN ACT relative to meals and rooms taxes.
Amend the bill by deleting section 2 and renumbering the original sections 3-5 to read as 2-4, respectively.
Amend the bill by replacing sections 3 and 4 with the following:
3 Taxation; Tax on Meals and Rooms; Disposition of Revenue. Amend RSA 78-A:26, II to read as follows:
II. Beginning on July 1, [1999] 2027, and for each fiscal year thereafter, the department shall pay over all revenue collected pursuant to RSA 78-A:6, [II-a] III to the state treasurer for deposit in the education trust fund established by RSA 198:39.
4 Effective Date. This act shall take effect July 1, 2027.
2026-0434h
AMENDED ANALYSIS
This bill creates a flat tax rate on meals.