New Hampshire § 78-A-6 - Section 78-A:6 Imposition of Tax.
Full text of New Hampshire New Hampshire Revised Statutes Annotated § 78-A-6 — Section 78-A:6 Imposition of Tax., with citation guidance and answers to common questions.
§ 78-A-6. Section 78-A:6 Imposition of Tax.
I. A tax of 8.5 percent of the rent is imposed upon each occupancy. II. A tax is imposed on taxable meals based upon the charge therefor as follows: (a) Four cents for a charge between $.36 and $.37 inclusive; (b) Five cents for a charge between $.38 and $.50 inclusive; (c) Six cents for a charge between $.51 and $.62 inclusive; (d) Seven cents for a charge between $.63 and $.75 inclusive; (e) Eight cents for a charge between $.76 and $.87 inclusive; (f) Nine cents for a charge between $.88 and $1.00 inclusive; (g) Eight and a half percent of the charge for taxable meals over $1.00, provided that fractions of cents shall be rounded up to the next whole cent. II-a. A tax of 8.5 percent is imposed upon the gross rental receipts of each rental. III. The operator shall collect the taxes imposed by this section and shall pay them over to the state as provided in this chapter.
Source: official New Hampshire text · Last verified 2026-08-27
Frequently Asked Questions About New Hampshire § 78-A-6
What does New Hampshire Revised Statutes Annotated § 78-A-6 cover?
Section 78-A-6 ("Section 78-A:6 Imposition of Tax.") is part of the New Hampshire Revised Statutes Annotated, the codified statutory law of New Hampshire. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New Hampshire § 78-A-6?
A common citation format is "New Hampshire Revised Statutes Annotated § 78-A-6" (New Hampshire). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New Hampshire law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New Hampshire official source linked on this page or consult a licensed New Hampshire attorney.
How does New Hampshire § 78-A-6 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New Hampshire can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New Hampshire.