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

Universal Citation: NH Admin Rules Rev 701.24

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:

(1) Maid and porter;

(2) Towel and linen;

(3) Doorman, bellhop, and concierge;

(4) Elevator;

(5) Electrical; or

(6) Cable; and

(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:

(1) Parking;

(2) Telephone connection fees and charges;

(3) Secretarial or commercial assistance;

(4) Purchase of theater, sports, or amusement tickets; or

(5) Parcel checking and delivery.

(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

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