New Hampshire 2007 Meals & Rentals Tax Booklet printable pdf download

NH DEPARTMENT OF REVENUE ADMINISTRATION

45 CHENELL DRIVE

PO BOX 637

CONCORD NH 03302-0637

revenue.nh.gov

PLEASE SEE PAGE 1 OF THIS BOOKLET FOR ADDITIONAL TAXPAYER RESPONSIBILITIES.

REMINDER: To avoid delays in processing paper returns, operators must use the M&R

NEW HAMPSHIRE

Return provided by the Department and submit it with an original signature.

TAX RATE: An 8% tax is assessed upon patrons of hotels and restaurants, on meals,

2007

alcohol and rooms costing $.36 or more. An 8% tax is also assessed on motor vehicle

rentals.

TIMELY FILING: Meals & Rental operators filing via the TELEFILE (telephone) and

E-FILE (internet) Systems are reminded of the opportunity to file early. Payment

MEALS & RENTALS

from your authorized account will not be debited until the day after the due

date (generally the 16th of each month) if you filed prior to the due date. File

early, know your return is filed timely and avoid unnecessary penalties. Returns

TAX BOOKLET

filed by paper must be received by the due date listed on the worksheet. The

post mark on your envelope does not constitute a timely filed return.

INTEREST RATE: Effective

January 1, 2007

through

December 31,

2007, the interest

RSA 78-A - REV 700

due on taxes administered by the New Hampshire Department of Revenue Administration

10%

. Interest is calculated on the balance of tax due from the original due date of the

tax to the date the tax is paid. For interest rates in prior years see instructions.

This booklet contains the following New Hampshire state

tax forms and instructions necessary for the monthly and

TAXABLE RENT: The types of property for which taxable rent shall be collected shall

seasonal filing of the Meals & Rentals Tax (M&R).

include, but not be limited to, any type of shelter which provides sleeping

accommodations such as: Hotels; Houses; Cottages; Apartments; Camps or Lodges

of any kind; Chalets; or Rooms.

FORM

PAGE

SEASONAL FILERS: Seasonal filers are reminded not to complete the "last day of business"

section on a return unless they have actually ceased doing business entirely. E-file also

has the "last day" option.

CD-100

CREDIT MEMO: If you have received a credit memo from the Department, the credit

LICENSE DATA UPDATE

amount may be used to reduce a subsequent payment. To utilize the credit, enter the

amount on Line 14 of the Meals & Rentals Tax worksheet and also on e-file. Utilize the

amount of the most recent credit memo you have received as the total is cumulative.

DP-14 WORKSHEET

8 & 9

TAXES AS A PERSONAL DEBT TO STATE: All taxes required to be paid by operators, and

all increases, interest, and penalties on the taxes, become a personal debt of the operator

DUE DATES

8 & 9

from the time due and payable to the Commissioner of Revenue Administration. Pursuant

MONTHLY FILING DUE DATES

to RSA 78-A: 20.

TRANSACTION DOCUMENTATION: E-FILERS are reminded to print a copy of their

CD-3

completed transaction prior to exiting the E-FILE System. Retain this copy as a record of

your transaction and confirmation number.

LICENSE APPLICATION

NEED FORMS: Copies of forms, laws and administrative rules may be obtained for free

from our web site at Forms may be ordered for free by calling our

DP-14 TAX RETURN

forms line at (603) 271-2192.

NEED HELP: This booklet contains general information to assist you in complying with your

tax obligation. Rules, laws and answers to Frequently Asked Questions (FAQ's) are

available from our web site at If you have any questions regarding

E-file at

the Meals and Rentals Tax, the TELEFILE System or the E-FILE System, Central Taxpayer

Services is available between 8:00 am and 4:30 pm, Monday through Friday at (603) 271-

2191.

Telefile at 1-800-328-4557

Individuals who need auxiliary aids for effective communication in programs and services

of the New Hampshire Department of Revenue Administration are invited to make their

needs and preferences known. Individuals with hearing or speech impairments may call

TDD Access: Relay 1-800-735-2964.

Rev. 10/1/06

New Hampshire 2007 Meals & Rentals Tax Booklet

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