Bill > HB1068

This bill modifies definitions in New Hampshire's tax code related to meals and rooms taxation, expanding the scope of what constitutes a hotel, occupancy, and short-term rental. Specifically, the bill adds rooms or private homes advertised on online platforms to the definition of "hotel", broadens the definition of "occupancy" to include homes and apartments offering sleeping accommodations, and defines "occupant" as someone renting a room for less than 185 days. The bill also updates the definition of "short-term rental" to include accessory dwelling units and residential units rented for transient use, and expands the definition of "operator" to include short-term rentals. These changes effectively mean that more types of accommodations, such as Airbnb or VRBO rentals, will now be subject to the state's meals and rooms tax. The bill will take effect 60 days after its passage, giving businesses and platforms time to adjust to the new definitions and tax requirements.

Budget and Finance

https://gc.nh.gov/bill_Status/billinfo.aspx?id=1547&inflect=2