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 703.09 - Rooms to State and Federal Government
Current through Register No. 12, March 21, 2024
(a) When an instrumentality of the state of New Hampshire, a New Hampshire county or municipality, or the federal government enters into a contract with an operator to provide rooms or rentals, such items shall not be taxable if:
(b) Rooms or rentals charges incurred by foreign officials and government offices possessing a valid diplomatic tax exemption card issued by the United States Department of State or the American Institute of Taiwan shall not be taxable if authorized on the back of the card.
(c) Nothing herein shall be construed to grant a tax exemption to individuals, even when they present certificates claiming exemptions, for any charges:
#6750, eff 5-19-98; ss by #8653, eff 6-8-06