Section Rev 703.04 - Computation of Permanent Residency(a) In determining whether or not a person is a permanent resident, as defined in RSA 78-A: 3, XV, computation of the period of occupancy shall begin with the first day such person occupies or had the right to occupy any room in a hotel. (b) If the period during which the accommodations are to be rented is not known, or anticipated to be less than 185 consecutive days, the tax shall be collected when the rent is paid.(c) If there is a signed lease, or any other similar document, between the operator and the occupant for a period of 185 or more consecutive days, the operator shall not be required to collect tax from the occupant. If the occupancy does not continue for 185 or more consecutive days, the operator shall be responsible for the payment of the tax on the total amount of rent paid.(d) The operator shall refund to the occupant any tax collected prior to the 185th day if the rental period continues for 185 or more consecutive days.(e) If any portion of such tax has been remitted to the department, it shall be returned to the operator through the issuance of a notice of credit or refund to the operator upon written request by the operator, in conformity with (f) and (g) below, received within the statute of limitations provided in RSA 21-J:29, I(b), pursuant to RSA 21-J:28-a.(f) The request in (e) above shall be submitted to: New Hampshire Department of Revenue Administration
Taxpayer Services Division
PO Box 3306
Concord, NH, 03302-3306.
(g) The request pursuant to (e), above, shall include: (1) Verification that the tax has been refunded to the occupant, such as but not limited to: a. Copies of both sides of the canceled check; orb. A signed statement from the tenant attesting to the refund received; and(2) Proof of the period of occupancy which documents the beginning date of occupancy through the date permanent residency was achieved, such as, but not limited to: a. Copies of the original rental agreement with any amendments made to the original agreement; orb. Copies of the original folios showing the actual tax charged and collected.(h) The operator shall continue to retain the original documentation relating to permanent residents in accordance with the provisions of Rev 708.(i) The operator may use the credit issued pursuant to (e), above, to reduce the operator's liability on any return filed subsequent to the receipt of the notice of credit by the operator.N.H. Admin. Code § Rev 703.04
#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 703.05); ss by #8653, eff 6-8-06
Amended byVolume XXXIV Number 46, Filed November 13, 2014, Proposed by #10714, Effective 11/7/2014.Amended by Volume XXXVII Number 37, Filed September 14, 2017, Proposed by #12366, Effective 8/22/2017, Expires 8/22/2027.Amended by Volume XXXIX Number 46, Filed November 14, 2019, Proposed by # 12907, Effective 10/23/2019, Expires 10/23/2029.Amended by Volume XL Number 33, Filed August 13, 2020, Proposed by #13077, Effective 7/25/2020, Expires 7/25/2030.