New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 700 - MEALS AND RENTALS TAX
Part Rev 703 - COMPUTATION OF TAXABLE RENT
Section Rev 703.03 - Camping Areas
Universal Citation: NH Admin Rules Rev 703.03
Current through Register No. 12, March 21, 2024
(a) A camping area providing only tent or trailer sites shall not be subject to tax.
(b) If, in a camping area, there is available for rent a building or other structure, including a tent, which provides sleeping accommodations such sleeping accommodations shall be subject to tax.
(c) The charge for the use of a camping or travel trailer or similar equipment rented from an agent, dealer, or other person shall:
(1) Not be taxable as
rent for sleeping accommodations when rented for the purpose of being
transported from place to place by a motor vehicle for camping; and
(2) Be taxable when it is not moved over the
road but is used for sleeping accommodations at the place where
rented.
#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; ss and moved by #6750, eff 5-19-98 (from Rev 703.04 ); ss by #8653, eff 6-8-06
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