New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 700 - MEALS AND RENTALS TAX
Part Rev 701 - DEFINITIONS
Section Rev 701.25 - Short-term rental
Universal Citation: NH Admin Rules Rev 701.25
Current through Register No. 13, March 27, 2025
"Short-term rental" means "short-term rental" as defined in RSA 78-A:3, XXIII. The term does not include the rental of any room in a bed and breakfast, inn, or motel.
(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 701.24); moved by #6870 (from Rev 701.25), eff 10-20-98; ss by #8653, eff 6-8-06
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