NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION
FORM
MEALS & RENTALS TAX OPERATORS (RSA 78-A:4)
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GENERAL INSTRUCTIONS
Every operator having a New Hampshire Meals & Rentals Tax license must file a Meals & Rentals Tax return. Operators must report
WHO
monthly, even when no tax is due. Approved seasonal operators must file returns for each month of their approved season.
MUST
Licenses are not transferable and must be obtained prior to operating or commencing business. A separate application must be made for
FILE
each place of business. Licenses are not transferable and must be obtained prior to beginning operating.
E-File or Telefile returns filed timely will not have the payment, which is on Line 20 of the worksheet, deducted from their bank account until
WHEN
the next business day after the return due date. E-file or Telefile payments for late filed returns will be deducted on the next business
TO
day following the day the return was filed. You may access the TELEFILE and E-FILE systems 24 hours a day, 7 days- a- week, E-File or
FILE
Telefile returns will be considered timely filed when a confirmation number is received by the TELEFILE or E-FILE system prior to 12:00
midnight on the date due. Paper returns must be received by the Department no later than the due date shown on the
worksheet. The postmark on your envelope does not constitute a timely filed return.
WHERE
Mail to: NH Dept. of Revenue Administration, Collection Division, PO Box 454, Concord, NH 03302-0454.
TO FILE
If you have any questions regarding the Meals and Rentals Tax, the TELEFILE System or the E-FILE System, Central Taxpayer Services is
NEED
available between 8:00 am and 4:30 pm, Monday through Friday at (603) 271-2191.
HELP
ELEC-
Any operator that does not choose to file electronically shall forfeit any amounts retained pursuant to RSA 78-A:7, III to the Department to
offset the costs of manual paper filing. The forfeiture shall be waived for any business with under $25,000 in meals and rentals taxable
TRONIC
revenue in the prior calendar year.
FILER
Incomplete applications are returned to the applicant and will result in a delay in issuing. Some common omissions/errors are:
The entity name (Line 2) in the case of a corporation is
*
Application is incomplete or illegible.
Failure to provide FEIN or SSN
*
*
the corporate name, do not enter the president's name.
*
The application has not been signed.
Line 1
Type or Print Business/Trade Name - One (1) letter per block.
Line 2
Type or Print the business entity name (Corporate, Partners, or Proprietor's Name - One (1) letter per block).
Line 3
Type or Print the mailing address - One (1) letter per block; abbreviate when possible.
Line 4
Type or Print the Post Office Box, Rural Route number, etc.
Line 5
Type or Print the City or Town, State and Zip code.
Check the type of legal organization if other than a Limited Liability Company (LLC).
Line 6(a)
If this operation is a Limited Liability Company (LLC) show whether the entity is taxed as a single member, corporation or partnership.
Line 6(b)
Type or Print the Federal Employer Identification Number. If applied for, enter "Applied for" and notify the Department when received.
Line 7
Failure to provide FEIN or SSN may result in a delay in processing.
Type or Print the Social Security Number or New Hampshire Department of Revenue Administration issued Identification Number under
Line 8
which your business taxes for this operation will be reported.
List the names, titles, social security numbers and home addresses of the individual owners (Proprietorships), partners (Partnerships),
Line 9
members and managers (Limited Liability Companies) and president and treasurer and anyone else in a managerial capacity (Corporations).
If additional space is needed, attach a schedule detailing the same information.
Disclosure
Disclosure of your social security number is mandatory under Department of Revenue Administration Rule 708.05(d)(4). This information
of SSN:
is required for the purpose of administering the tax laws of this state and authorized by 42 U.S.C.S. 405(c)(2)(C)(i). The tax information
which is disclosed to the New Hampshire Department of Revenue Administration is held in strict confidence by law. The information may
be disclosed to the US Internal Revenue Service, agencies responsible for the administration of taxes in other states in accordance with
compacts for the exchange of information, and as otherwise authorized by NH RSA 21-J:14. The failure to provide a Social Security
Number will result in a rejection of an application.
If there is a designated person to contact regarding licensing, returns or payments, please indicate on this line and telephone number if
Line 10
other than the numbers entered on lines 11.
Provide the business and home telephone numbers.
Line 11
Line 12
Type or Print the actual address where the business is located. For example, "1 Main St., Manchester, NH".
Line 13
Enter the proposed opening date of the business. NOTE: This license is required prior to commercing operations.
Line 14
Enter the type of business activity. (For example, hotel, inn, restaurant, tavern, club, motel, dairy bar, ski area, tourist home, cottage, motor
vehicle rentals, store, service station, rental agent and caterer etc.). Note: If catering is provided as well as other business activities a
separate licese is require for the catering.
Line 15
Please check all applicable items served by this business.
Please check appropriate box(es) to indicate if the business provides room rentals, sleeping accommodations or motor vehicle rentals.
Line 16
If sleeping accommodations are rented, please indicate the number of rooms at this business.
If this is a seasonal business indicate the months it will be operated. If the operator desires to file tax returns on a seasonal basis, that
Line 17
is, less than twelve returns per year, check the appropriate block. Monthly filing will be required unless seasonal permission is granted.
A return will be required for each month of the filing status, whether there is tax due or not.
In case of change of ownership, provide the name the business previously operated under and the name of former owner(s).
Line 18
Signature
The signature and title, in ink, of the person who is certifying the application information is required on all forms.
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(12)
Instructions
Rev. 10/1/06