Section Rev 703.03 - Camping Areas(a) A camping area providing only tent or trailer sites shall not be subject to tax.(b) If, in a camping area, there is available for rent a building or other structure, including a tent, which provides sleeping accommodations such sleeping accommodations shall be subject to tax.(c) The charge for the use of a camping or travel trailer or similar equipment rented from an agent, dealer, or other person shall: (1) Not be taxable as rent for sleeping accommodations when rented for the purpose of being transported from place to place by a motor vehicle for camping; and(2) Be taxable when it is not moved over the road but is used for sleeping accommodations at the place where rented.N.H. Admin. Code § Rev 703.03
#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 703.04 ); ss by #8653, eff 6-8-06
Amended byVolume XXXIV Number 46, Filed November 13, 2014, Proposed by #10714, Effective 11/7/2014.