New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 700 - MEALS AND RENTALS TAX
Part Rev 701 - DEFINITIONS
Section Rev 701.24 - Services
Current through Register No. 13, March 27, 2025
"Services" as referenced in the definition of "occupancy" in RSA 78-A:3, XI means:
(a) Services customarily and ordinarily related to the occupancy and use of sleeping accommodations and facilities, such as, but not limited to:
(b) Does not include services not customarily and ordinarily related to the occupancy and use of sleeping accommodations and facilities when a separately stated charge is made, including, but not limited to:
(See Revision Note at part heading for Rev 701) originally #5399, eff 5-21-92; ss and moved by #6750, eff 5-19-98 (from Rev 701.23); moved by #6870 (from Rev 701.24), eff 10-20-98; ss by #8653, eff 6-8-06