Text to be removed highlighted in red.
1 New Subparagraphs; Taxation; Tax On Meals and Rooms; Definitions. Amend RSA 78-A:3, VI by inserting after subparagraph (d) the following new subparagraph:
(e) Separately stated charges for highway tolls electronically billed to the owner of the motor vehicle.
2 Taxation; Tax On Meals and Rooms; Definitions. Amend RSA 78-A:3, IX to read as follows:
IX. "Motor vehicle" means a self-propelled vehicle designed to transport persons or property on a public highway that is required by law to be registered for operation on public highways .
3 Taxation; Tax on Meals and Rooms; Imposition of Tax. RSA 78-A:6, II-III is repealed and reenacted to read as follows:
II. A tax of 8.5 percent is imposed for taxable meals, provided that cents or fractions of cents shall be rounded up to the next whole nickel.
III. A tax of 8.5 percent is imposed upon the gross rental receipts of each rental or motor vehicle rental.
IV. The operator shall collect the taxes imposed by this section and shall pay them over to the state as provided in this chapter.
4 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 , and for each fiscal year thereafter, the department shall pay over all revenue collected pursuant to RSA 78-A:6, II-a to the state treasurer for deposit in the education trust fund established by RSA 198:39.
5 Effective Date. This act shall take effect April 1, 2027.
Text to be added highlighted in green.
1 New Subparagraphs; Taxation; Tax On Meals and Rooms; Definitions. Amend RSA 78-A:3, VI by inserting after subparagraph (d) the following new subparagraph:
(e) Separately stated charges for highway tolls electronically billed to the owner of the motor vehicle.
2 Taxation; Tax On Meals and Rooms; Definitions. Amend RSA 78-A:3, IX to read as follows:
IX. "Motor vehicle" means a self-propelled vehicle designed to transport persons or property on a public highway or waterway that is required by law to be registered for operation on public highways or waterways .
3 Taxation; Tax on Meals and Rooms; Imposition of Tax. RSA 78-A:6, II-III is repealed and reenacted to read as follows:
II. A tax of 8.5 percent is imposed for taxable meals, provided that cents or fractions of cents shall be rounded up to the next whole nickel.
III. A tax of 8.5 percent is imposed upon the gross rental receipts of each rental or motor vehicle rental.
IV. The operator shall collect the taxes imposed by this section and shall pay them over to the state as provided in this chapter.
4 Taxation; Tax on Meals and Rooms; Disposition of Revenue. Amend RSA 78-A:26, II to read as follows:
II. Beginning on July 1, 2026 , and for each fiscal year thereafter, the department shall pay over all revenue collected pursuant to RSA 78-A:6, III to the state treasurer for deposit in the education trust fund established by RSA 198:39.
5 Effective Date. This act shall take effect April 1, 2027.