Section Rev 703.02 - Taxation of Rent(a) Property for which taxable rent shall be received includes any type of shelter that provides sleeping accommodations such as, but not limited to, furnished: (4) Camps or lodges of any kind;(b) Rents received for locations at a hotel, including, but not limited to, a convention hall, dining room, store, office, outdoor grounds, or any other space shall be taxable unless the requirements of permanent residency under Rev 703.04, are met.(c) Rooms furnished by an operator to the operator's employees as part of their compensation for employment shall not be taxable.(d) Hotel rooms furnished by an operator to its employees who receive a fixed salary or wages and for which the employee is required to pay a charge, either by the cost being withheld from their wages or by actual payment, shall be subject to tax based on the amount deducted or paid by the employee.(e) The charge for rent for occupancy in any summer camp operated for children shall:(1) Not be taxable if operated exclusively for children whether such occupancy be that of a child, parent, guardian, or an employee; and(2) Be taxable if sleeping accommodations are open to the public but only to the extent of the rent received from the public who are not children enrolled in the camp, their parents or camp employees.(f) Rent paid by a student shall: (1) Not be taxable for any occupancy necessitated by the student's attendance at a school, no part of the earnings of which inure to the benefit of any individual; and(2) Be subject to tax if a student rents a room temporarily for the student or a guest to attend a social, athletic or other non-educational function.(g) The rent received by non-profit organizations shall be subject to tax if sleeping accommodations are available to the public.(h) A hotel owned by a non-profit organization, at which a person may rent a room in the same manner as a commercial hotel, shall collect the appropriate tax on the rent received.(i) Members of a non-profit organization staying at a hotel that is open to the public shall be subject to tax.N.H. Admin. Code § Rev 703.02
#2205, eff 12-12-82; ss by #2504, eff 10-12-83; ss by #3181, eff 1-22-86; ss by #4061, eff 5-29-86; ss by #5399, eff 5-21-92; ss and moved by #6750, eff 5-19-98 (from Rev 703.03 ); ss by #8653, eff 6-8-06
Amended byVolume XXXIV Number 46, Filed November 13, 2014, Proposed by #10714, Effective 11/7/2014.