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New Hampshire RSA — Title V (Taxation)

RSA 78-A:4-a

Advertisements of Short-Term Rentals. –

Official textgencourt.state.nh.us

Any advertisement for a short-term rental by print, display, publication, distribution, or online listing offering a short-term rental shall include the meals and rooms license number of the operator, as defined in RSA 78-A:3. Violation of the provisions of this section may result in a warning from the department of revenue administration that the operator's license may be revoked, suspended, or denied. The warning shall include notification to the operator of his or her obligation to obtain a meals and rooms license and pay the meals and rooms tax under this chapter. Subsequent violations of the provisions of this section may constitute sufficient cause for revocation, suspension, or denial of license. Nothing in this section shall be construed to change or alter the nature of the use of a property for the purpose of determining compliance with a local zoning ordinance.

Last amended: Source. 2016, 323:2, eff. Aug. 23, 2016. 2019, 304:4, eff. Jan. 1, 2020.

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In this chapter (34 sections)
  1. 78-A:1 · Title. –
  2. 78-A:2 · Administration; Rules; Questions of Law. –
  3. 78-A:3 · Definitions. –
  4. 78-A:4 · Meals and Rentals Licenses Required; Penalty. –
  5. 78-A:4-a · Advertisements of Short-Term Rentals. –
  6. 78-A:5 · Suspension and Revocation of Licenses; Appeal. –
  7. 78-A:6 · Imposition of Tax. –
  8. 78-A:6-a · Exception to Tax; Gratuity Charges. –
  9. 78-A:6-b · Exception to Tax; Auxiliary Charges. –
  10. 78-A:6-c · Exception to Tax; Meals. –
  11. 78-A:6-d · Exception to Tax; Occupancy. –
  12. 78-A:7 · Collection of Tax. –
  13. 78-A:8 · Returns and Payment. –
  14. 78-A:8-a · Repealed by 2019, 304:11, II, effective Jan. 1, 2020. –
  15. 78-A:8-b · Surety Bonds. –
  16. 78-A:9 · Returns; Special, Optional, and Extensions. –
  17. 78-A:10 · Repealed by 1991, 163:43, XIX, eff. May 27, 1991. –
  18. 78-A:10-a · Repealed by 1991, 163:43, XX, eff. May 27, 1991. –
  19. 78-A:11 · Assessment of Additional Tax. –
  20. 78-A:12 · Repealed by 1991, 163:43, XXI, eff. May 27, 1991. –
  21. 78-A:13 · Appeals. –
  22. 78-A:14 · Repealed by 1991, 163:43, XXIII, eff. May 27, 1991. –
  23. 78-A:15 · Notices. –
  24. 78-A:16 · Repealed by 1991, 163:43, XXIV, eff. May 27, 1991. –
  25. 78-A:17 · Repealed by 1975, 439:34, XV, eff. July 1, 1975. –
  26. 78-A:18 · Violations. –
  27. 78-A:19 · Records; Inspection. –
  28. 78-A:20 · Taxes as Personal Debt to State. –
  29. 78-A:21 · Taxes as Property Lien. –
  30. 78-A:22 · Repealed by 1991, 163:43, XXV, eff. May 27, 1991. –
  31. 78-A:23 · Repealed by 1983, 469:52, II, eff. July 1, 1983. –
  32. 78-A:24 · Expenses. –
  33. 78-A:25 · Population Figures. –
  34. 78-A:26 · Disposition of Revenue. –
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