N.H. Admin. Code § Rev 704.01

Current through Register No. 42, October 17, 2024

Section Rev 704.01 - Taxable Rental Receipts

(a) Motor vehicle rentals shall be taxed upon the gross rental receipts including charges for items such as, but not limited to:

(1) Excess mileage;

(2) Drop-off fees;

(3) Under-age surcharges;

(4) Second driver fees; or

(5) Airport access fees.

(b) Gross rental receipts shall include, but not be limited to, the receipts for the rental, when a driver is not provided for the following vehicles:

(1) A bus;

(2) Taxi;

(3) A recreational vehicle as defined in RSA 216-I:1, VIII; or

(4) Limousine.

(c) Gross rental receipts shall not include the receipts for the performance of a service by the owner of a motor vehicle when a motor vehicle is required in the performance of the service such as, but not limited to, services by:

(1) Taxi companies;

(2) Limousine companies;

(3) Bus companies; or

(4) Vehicles modified for the transportation of individuals with disabilities.

N.H. Admin. Code § Rev 704.01

#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 by #5912, eff 10-14-94; ss and moved by #6690, eff 2-21-98 (see Rev 704.03 ); ss by #6750, eff 5-19-98; ss by #6807, INTERIM, eff 7-21-98, EXPIRES: 11-18-98; ss by #6870, eff 10-20-98; ss by #8653, eff 6-8-06

Amended byVolume XXXIV Number 46, Filed November 13, 2014, Proposed by #10714, Effective 11/7/2014.