Hillsborough County, NH Short-Term Rentals: Permit Requirements (2026)

Counties in New Hampshire have no authority over short-term rentals. STR regulation is split between the state and individual municipalities. At the state level, RSA 78-A (Meals and Rooms Tax) governs STRs. RSA 78-A:3, XXIII defines a short-term rental as 'the rental of one or more rooms in a residential unit for occupancy for tourist or transient use for less than 185 consecutive days.' RSA 78-A:6, I imposes 'a tax of 8.5 percent of the rent... upon each occupancy.' Operators (or platforms acting as operators) must register with the New Hampshire Department of Revenue Administration, collect the 8.5 percent tax from each guest, and remit it monthly. There is no statewide STR registry, no statewide annual permit, and no statewide cap on rental nights. At the local level, cities and towns within Hillsborough County regulate STRs through their zoning ordinances under RSA 674. Manchester and Nashua, for example, treat STRs through their zoning use tables and may require a home occupation permit, change of use, or health/life-safety inspections. Smaller towns like Bedford, Hollis, Amherst, and Brookline rely on existing zoning definitions. Operators must also comply with the New Hampshire State Building Code (RSA 155-A) and State Fire Code (NFPA 1, RSA 153) and obtain a federal EIN for tax remittance.