Section Rev 705.11 - Transfer of Customers to Another Operator(a) When a hotel operator arranges for guests to be housed at another hotel, but collects the rent from such guests, the operator who arranges for the occupancies shall be responsible for the collection and remittance of the entire tax.(b) When a motor vehicle rental operator arranges for, or obtains a motor vehicle rental through another operator but collects the rent from such renters, the operator who arranges for the vehicles shall be responsible for the collection and remittance of the entire tax.N.H. Admin. Code § Rev 705.11
Adopted byVolume XXXIV Number 46, Filed November 13, 2014, Proposed by #10714, Effective 11/7/2014.