New Hampshire HB1068 amends the meals and rooms tax to tax certain occupants who establish permanent residences.

New Hampshire HB1068 amends the meals and rooms tax by defining "permanent resident" as any occupant who has made an agreement to occupy a hotel room for more than 30 consecutive days. The bill introduces a new section that taxes only the first 30 days of an occupancy if it exceeds 30 days, and makes an occupancy taxable if it is shortened to 30 days or less. This act applies to all taxable periods ending on or after January 1, 2027.

New Hampshire HB1068 amends the meals and rooms tax to tax certain occupants who establish permanent residences.

New Hampshire HB1068 amends the meals and rooms tax by defining "permanent resident" as any occupant who has made an agreement to occupy a hotel room for more than 30 consecutive days. The bill introduces a new section that taxes only the first 30 days of an occupancy if it exceeds 30 days, and makes an occupancy taxable if it is shortened to 30 days or less. This act applies to all taxable periods ending on or after January 1, 2027.