New Hampshire Meals and Rooms Tax for Short-Term Rentals

Under RSA 78-A, every operator renting rooms for less than 185 consecutive days must obtain a Meals and Rooms Tax license from the New Hampshire Department of Revenue Administration before accepting guests. The 8.5% tax applies to the gross rental charge, including most fees. Operators collect tax from guests, file monthly returns by the 15th of the following month, and remit funds electronically. Marketplace facilitators like Airbnb and Vrbo may collect on behalf of hosts. A 3% commission is retained for timely filing. The state tax applies uniformly statewide and municipalities cannot impose their own occupancy tax.

Operating without a license or failure to file may result in penalties up to $1,000 per offense, interest on unpaid tax, and license revocation under RSA 78-A:21.