New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 700 - MEALS AND RENTALS TAX
Part Rev 701 - DEFINITIONS
Section Rev 701.09 - Furnishings and accommodations
Current through Register No. 12, March 21, 2024
"Furnishings and accommodations" means the personal property or facilities used or provided for use in conjunction with the renting of sleeping accommodations, such as but not limited to, the use of:
(a) Pools, beaches or other sites associated with swimming or boating;
(b) In-room television or radio;
(c) Equipment associated with exercise, health or athletic activities; or
(d) Restaurants, lounges or other facilities providing any forms of entertainment.
#2205, eff 12-12-82; ss by #2504, eff 10-12-83; ss by #3181, eff 1-22-86; ss by #4061, eff 5-29-86; ss by #5399, eff 5-21-92 (See Revision Note at part heading for Rev 701); ss by #6750, eff 5-19-98, EXPIRED: 5-19-06
New. #8653, eff 6-8-06
