Are function room rentals taxable? If the function room is located in a hotel or any other facility that has sleeping accommodations, then the rental is subject to the tax.
Where can I get a copy of the Meals & Rentals Tax law and rule? A copy of the Meals & Rentals tax law (RSA 78-A) and Administrative Rule (Chapter 700) is available on this web site. Select here to access the laws and rules page. Do I need to file a return every month even if I have no activity? Yes, you must file a return even if you have had no activity during your scheduled reporting periods. (see question on seasonal filers) What charges associated with automobile rentals are taxable? All charges included in the rental agreement are taxable including but not limited to airport fees, drop off fees and under age fees. The following items are not subject to the tax when separately stated in the agreement: (a) Charges for fuel; (b) Charges for insurance; and (c) Charges for damages. An exception exists for vehicles modified and rented for the transport of disabled individuals. See RSA 78-A:8 (a).
