HB 1068 — taxing certain occupants who have established permanent residences under the meals and rooms tax.

HB 1068 - AS INTRODUCEDAMENDED SESSIONBY 26-2347THE 07/06 HOUSE BILL12Mar2026... 1068 AN ACT relative to the meaning of occupants and occupancy as it pertains to meals and rooms taxation.

0691h SESSION 26-2347 07/06 HOUSE BILL 1068 AN ACT taxing certain occupants who have established permanent residences under the meals and rooms tax.

Ways and Means ───────────────────────────────────────────────────────────────── AMENDED ANALYSIS This bill modifiestaxes thecertain meaningoccupants ofwho "hotel"have andestablished alterspermanent theresidences scopeunder ofthe terms of occupancy as they pertain to meals and rooms taxes.tax.

HB 1068 - AS INTRODUCEDAMENDED 26-2347BY 07/06THE STATEHOUSE OF12Mar2026... NEW HAMPSHIRE In the Year of Our Lord Two Thousand Twenty-Six AN ACT relative to the meaning of occupants and occupancy as it pertains to meals and rooms taxation.

0691h 26-2347 07/06 STATE OF NEW HAMPSHIRE In the Year of Our Lord Two Thousand Twenty-Six AN ACT taxing certain occupants who have established permanent residences under the meals and rooms tax.

1 Taxation;Tax on Meals and Rooms;

Tax on Meals and Rooms;

Amend RSA 78-A:3,78-A:3 VII to read as follows:

VII.XV.

"Hotel""Permanent resident" means anany establishmentoccupant whichwho holdshas itself[occupied outany toroom thein publica byhotel offeringfor sleepingat accommodationsleast for185 rent,consecutive whetherdays] ormade notan theagreement majorto portionoccupy ofany itsroom operatingin receiptsa ishotel derivedfor frommore sleepingthan accommodations.30 consecutive days.

The2 termNew includes,Section; 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, rooms or private homes advertised and rented using online platforms, and apartments.

2Taxation. Taxation;

TaxAmend onRSA Meals78-A andby Rooms;inserting after section 26 the following new section:

Definitions.78-A:27 Taxation on Certain Classifications of Occupants.

AmendI. RSA 78-A:3, XI to read as follows:

XI.A permanent residence shall be determined at the time an occupancy is initiated and shall not arise afterward, even if the initial term of occupancy is extended so that the total term of occupancy is more than 30 consecutive days.

"Occupancy"II. means the use or possession, or the right to the use or possession, of any room in a hotel, home, apartment offering sleeping accommodations, or short-term rental 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.

3When Taxation;a taxable occupancy is extended such that it exceeds 30 consecutive days, only the first 30 days of the occupancy shall be taxable.

TaxIII. on Meals and Rooms;

Definitions.When an occupancy of a person deemed a permanent resident is shortened to not more than 30 days, that occupancy shall become taxable.

Amend3 RSAApplicability. 78-A:3, XII to read as follows:

XII.This act shall apply to all taxable periods ending on or after January 1, 2027.

"Occupant"4 meansEffective anyDate. person who, for rent paid, uses, possesses, or has a right to use or possess any room in a hotel, home, apartment offering sleeping accommodations, or short- term rental under any lease, concession, permit, right of access, license, or agreement for less than 185 days.

The term does not include a permanent resident.

4 Taxation;

Tax on Meals and Rooms;

Definitions.

Amend RSA 78-A:3, XIII to read as follows:

XIII.

"Operator" means any person operating a hotel, or a short-term rental, 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.

5 Taxation;

Tax on Meals and Rooms;

Definitions.

Amend RSA 78-A:3, XXIII to read as follows:

XXIII.

"Short-term rental" means the rental of one or more rooms or accessory dwelling units in a residential unit, home, or apartment for occupancy for tourist or transient use for less than 185 consecutive days.

6 Effective Date.

LBA 26-2347 03/23/2026 HB 1068- FISCAL NOTE AS AMENDED BY THE HOUSE (AMENDMENT #2026-0691h) AN ACT taxing certain occupants who have established permanent residences under the meals and rooms tax.

FISCAL IMPACT: