RSA 78-A:3 — Definitions. –

In this chapter:
I. "Commissioner" means the commissioner of the department of revenue administration.
II. "Department" means the department of revenue administration.
III. [Repealed.]
IV. "Food products" means food or beverages sold for off-premises consumption which are reasonably and commonly considered groceries, including fruits, vegetables, candy, flour, nuts, dairy products, meat, poultry, fish, and eggs. The term shall not include meals as defined in paragraph VIII, whether or not consisting of any such items.
V. "Gratuity" means a gift of money in return for a service.
VI. "Gross rental receipts" means value received or promised as consideration to the owner of a motor vehicle and any rental facilitator for a rental agreement, including any fee, service, or other charge or amount required to be paid by the renter as a condition for the rental agreement. The term shall not include:
(a) Separately stated charges for insurance;
(b) Charges for damages to the motor vehicle occurring during the rental agreement period;
(c) Separately stated charges for motor fuel sold by the owner of the motor vehicle;
(d) Amounts paid by an operator to a travel agent as commission or compensation for the travel agent's services.
VII. "Hotel" means an establishment which holds itself out to the public by offering sleeping accommodations for rent, whether or not the major portion of its operating receipts is derived from sleeping accommodations. The term includes, but is not limited to, inns, motels, tourist homes and cabins, ski dormitories, ski lodges, lodging homes, rooming houses, furnished room houses, boarding houses, private clubs, hostels, cottages, camps, chalets, barracks, dormitories, and apartments.
VIII. "Meal" means any food or beverage, or both, including food products, prepared for human consumption and provided by a restaurant in such form as to be available for immediate consumption without further significant preparation, whether the food or beverage is provided for consumption on or off the restaurant premises. The term "meal" includes food or beverages sold on a "take out" or "to go" basis, whether or not they are packaged or wrapped and whether or not they are taken from the premises of the restaurant. The term "meal" excludes any food or beverage wholly packaged off the premises except: (1) sandwiches of all kinds; (2) beverages in unsealed containers; and (3) catered meals or meals which are delivered to the location where the meal is consumed. The term shall not include food products provided by a store or bakery products when sold in units of 6 or more. Beverage includes an alcoholic beverage provided with or without food.
IX. "Motor vehicle" means a self-propelled vehicle designed to transport persons or property on a public highway that is required by law to be registered for operation on public highways.
X. "Nonprofit organization" means an organization that is exempt from federal income taxation under section 501(c)(3), (4), (5), (6), (7), (8), (10), or (19) of the Internal Revenue Code, and any municipality of this state. The term includes "nonprofit corporation or association."
XI. "Occupancy" means the use or possession, or the right to the use or possession, of any room in a hotel for any purpose, or the right to the use or possession of the furnishings or to the services and accommodations accompanying the use and possession of a room.
XII. "Occupant" means any person who, for rent paid, uses, possesses, or has a right to use or possess any room in a hotel under any lease, concession, permit, right of access, license, or agreement. The term does not include a permanent resident.
XIII. "Operator" means any person operating a hotel, charging for a taxable meal, or receiving gross rental receipts, whether as owner or proprietor or lessee, or otherwise. The term operator shall include a rental facilitator and a room facilitator.
XIV. "Owner of a motor vehicle" means a person named in the certificate of title as the owner of the vehicle or a person who has the exclusive use of a motor vehicle by reason of rental and holds the vehicle for re-rental.
XV. "Permanent resident" means any occupant who has occupied any room in a hotel for at least 185 consecutive days.
XVI. "Person" means any individual, combination of individuals, member, firm, partnership, society, association, joint stock company, limited liability company, corporation, or any of the foregoing acting in a fiduciary or representative capacity, whether appointed by court or otherwise.
XVII. "Rent" means:
(a) The full retail price charged for occupancy valued in money, whether received in money or otherwise, including all receipts, cash, credits, and property, or services of any kind or nature, and also any amount for which the occupant is liable for the occupancy without any deduction of any kind, including any fee, service, or other charge required to be paid by the occupant to a room facilitator, except that the term rent shall not include amounts paid by an operator to a travel agent as commission or compensation for the travel agent's services; and
(b) Any monies received in payment for time-share rights at the time of purchase. Provided, however, that such money received shall not be considered rent and thus not taxable if a deeded interest is granted to the purchaser for his or her time-share rights.
XVIII. "Rental agreement" means an agreement by the owner of a motor vehicle to provide, for not longer than 180 days, the exclusive use of that motor vehicle to another for consideration, whether directly or indirectly, through a rental facilitator or otherwise.
XVIII-a. "Rental facilitator" means any person having any right, access, ability, or authority to offer, reserve, book, arrange for, remarket, distribute, broker, resell, coordinate, or otherwise facilitate rental of a motor vehicle to a renter, whether directly or indirectly, through an Internet transaction or any other means whatsoever.
XIX. "Renter" means any person who, for consideration paid to another, is provided a vehicle under a rental agreement.
XIX-a. "Room facilitator" means any person having any right, access, ability, or authority to offer, reserve, book, arrange for, remarket, distribute, broker, resell, coordinate, or otherwise facilitate occupancy to an occupant, whether directly or indirectly, through an Internet transaction or any other means whatsoever.
XX. "Restaurant" means an eating or drinking establishment that is primarily engaged in the business of providing meals for which a charge is made. The term includes, but is not limited to, a restaurant portion as defined in paragraph XXI, cafe, lunch counter, private or social clubs, cocktail lounges, hotel dining rooms, catering business, tavern, diner, snack bar, dining room, food vending machine, booth at a fair or festival, coffee shop, food truck, ice cream stand, salad bar, street cart, and any other eating place or establishment primarily engaged in the business of providing meals whether stationary or mobile, temporary or permanent. The term includes fairs and festivals where the price of admission entitles the purchaser to food or beverages, or both, including alcoholic beverages.
XXI. "Restaurant portion" means an area, section, or counter, within a store that provides meals.
XXII. "School" means an educational institution which has a regular faculty, curriculum, and organized body of pupils or students in attendance. No part of the earnings of the institution may inure to the benefit of any individual.
XXIII. "Short-term rental" means the rental of one or more rooms in a residential unit for occupancy for tourist or transient use for less than 185 consecutive days.
XXIV. "Store" means an establishment that is not primarily engaged in the business of providing meals. The term includes, but is not limited to, convenience stores, gas stations, and retail food stores.
XXV. "Taxable meal" means any meal for which a charge is made that is purchased from a person in the business of operating a restaurant, and which is subject to a tax under RSA 78-A:6.