Section 78-A:3 Definitions.
As used in this chapter:
I. ""Commissioner'' means the commissioner of revenue administration.
II. ""Person'' means any individual, combination of individuals, firm, partnership, society, association, joint stock company, corporation, or any of the foregoing acting in a fiduciary or representative capacity, whether appointed by court or otherwise.
III. ""Hotel'' means an establishment which holds itself out to the public by offering sleeping accommodations for rent, whether or not the major portion of its operating receipts is derived from sleeping accommodations. The term includes, but is not limited to, inns, motels, tourist homes and cabins, ski dormitories, ski lodges, lodging homes, rooming houses, furnished room houses, boarding houses, private clubs, hostels, cottages, camps, campsites, chalets, barracks, dormitories, and apartments. The term does not include the following:
(a) A hospital licensed under RSA 151, or a sanitarium, convalescent home, nursing home, or home for the aged;
(b) Any establishment operated by any state or United States agency or institution, except the New Hampshire department of resources and economic development;
(c) An establishment owned by a nonprofit corporation or association operated exclusively for religious or charitable purposes, and which does not offer sleeping accommodations to the general public;
IV. ""Operator'' means any person operating a hotel, charging for a taxable meal, or receiving gross rental receipts, whether as owner or proprietor or lessee, sublessee, mortgagee, licensee, or otherwise.
V. ""Occupant'' means any person who, for rent paid, uses, possesses, or has a right to use or possess any room in a hotel under any lease, concession, permit, right of access, license, or agreement. The term does not include a permanent resident.
VI. (a) ""Occupancy'' means the use or possession, or the right to the use or possession, of any room in a hotel for any purpose, or the right to the use or possession of the furnishings or to the services and accommodations accompanying the use and possession of a room.
(b) The term ""occupancy'' does not include:
(1) Occupancy by a permanent resident, or by an employee of an operator when the occupancy is granted to the employee as pay for his employment, or any occupancy furnished in a seasonal camp for children under the age of 18 years; or
(2) Occupancy at a facility or establishment owned or leased pursuant to a long-term agreement by an organization operated for educational purposes, which organization is exempt from federal income taxation under section 501(c)(3) of the Internal Revenue Code, but only if occupancy at such facility or establishment is provided:
(A) To students regularly attending the organization;
(B) To employees, faculty members or administrative officials of the organization, but only if occupancy at such facility or establishment is provided in connection with responsibilities performed for the organization;
(C) To volunteers providing services in connection with the organization; or
(D) To any person, but only if occupancy at such facility or establishment is provided pursuant to an activity which is related to educational purposes and the sponsor of such activity is an organization exempt from federal income taxation under section 501(c) of the Internal Revenue Code or the federal or state government or an instrumentality thereof. The exemption provided by this subparagraph (b)(2)(D) shall not apply if occupancy at the facility or establishment is offered to the general public on a regular and continuous basis without regard to an activity which is related to educational purposes. For purposes of this subparagraph (b)(2)(D) ""educational purposes'' means:
(i) The instruction or training of an individual for the purpose of improving or developing the individual's capabilities;
(ii) The instruction of the public on subjects useful to the individual and beneficial to the community; or
(iii) With respect to a specific educational organization, the conduct of alumni, student or athletic functions or events.
VII. ""Permanent resident'' means any occupant who has occupied any room in a hotel for at least 185 consecutive days.
VIII. ""Rent'' means:
(a) The consideration received for occupancy valued in money, whether received in money or otherwise, including all receipts, cash, credits, and property, or services of any kind or nature, and also any amount for which the occupant is liable for the occupancy without any deduction of any kind; and
(b) Any monies received in payment for time-share rights at the time of purchase. Provided, however, that such money received shall not be considered rent and thus not taxable if a deeded interest is granted to the purchaser for his time-share rights.
(c) The term ""rent'' does not include:
(1) Rental charges for living quarters, sleeping, or household accommodations to any student necessitated by attendance at a school as defined in this section; or
(2) Rental charges for living quarters, sleeping or household accommodations necessitated by the partial or complete destruction of a person's permanent residence.
IX. ""School'' means an educational institution which has a regular faculty, curriculum, and organized body of pupils or students in attendance. No part of the earnings of the institution may inure to the benefit of any individual.
X. The following terms have the meaning as stated:
(a) ""Meal'' means any food or beverage, or both, prepared for human consumption and served by a restaurant, whether the food or beverage is served for consumption on or off the restaurant premises. The term ""meal'' includes food or beverages sold on a ""take out'' or ""to go'' basis, whether or not they are packaged or wrapped and whether or not they are taken from the premises of the restaurant. The term ""meal'' excludes any food or beverage wholly packaged off the premises except: (1) sandwiches of all kinds; (2) beverages in unsealed containers; and (3) catered meals or meals which are delivered to the location where the meal is consumed. Beverage includes an alcoholic beverage, served with or without food.
(b) ""Restaurant'' means an eating establishment where food, food products, or beverages including alcoholic beverages are served and for which a charge is made. The term includes, but is not limited to, a cafe, lunch counter, private or social clubs, cocktail lounges, hotel dining rooms, catering business, tavern, diner, snack bar, dining room, food vending machine, and any other eating place or establishment where meals are served, even if the serving of a meal is not the primary function of the establishment such as but not limited to convenience stores, gas stations, or supermarkets, but only as to the portion of such establishment that serves a ""meal'' as defined in this chapter. The term includes eating establishments whether stationary or mobile, temporary or permanent.
(c) ""Taxable meal'' means any meal for which a charge is made that is purchased from a person in the business of operating a restaurant, and which is subject to a tax under RSA 78-A:6. The following are not taxable meals:
(1) Meals served or furnished on the premises of a nonprofit corporation or association organized and operated exclusively for religious or charitable purposes, in furtherance of any of the purposes for which it was organized; with the net proceeds of the meals to be used exclusively for the purposes of the corporation or association;
(2) Meals served or furnished by an organization operated for educational purposes, which organization is exempt from federal income taxation under section 501(c)(3) of the Internal Revenue Code, either directly through facilities owned and operated by such organization or indirectly through a catering or food service enterprise under contract with such organization, but only if such meals are served or furnished:
(A) To students regularly attending the organization;
(B) To employees, faculty members or administrative officers of the organization;
(C) To volunteers providing services in connection with the organization; or
(D) To persons other than individuals described in subparagraphs (c)(2)(A), (c)(2)(B), or (c)(2)(C), but only if the meals are served or furnished pursuant to an activity which is related to educational purposes and the sponsor of such activity is an organization exempt from federal income taxation under section 501(c) of the Internal Revenue Code or the federal or state government of an instrumentality thereof. For purposes of subparagraph (c)(2)(D), ""educational purposes'' means:
(i) The instruction or training of an individual for the purpose of improving or developing the individual's capabilities;
(ii) The instruction of the public on subjects useful to the individual and beneficial to the community; or
(iii) With respect to a specific educational organization, the conduct of alumni, student or athletic functions or events.
(E) The exemptions provided by subparagraphs (c)(2)(B) and (c)(2)(D) shall not apply if the meals are served or furnished at a location where meals are offered to the general public on a regular and continuous basis without regard to an activity which is related to educational purposes.
(3) Meals served or furnished on the premises of any institution of the state, political subdivision of the state, or of the United States, to inmates and employees of the institutions;
(4) Meals served or furnished on the premises of a hospital and served in any hospital licensed under RSA 151, except for meals sold in any restaurant which offers its accommodations to the public, or of a sanitarium, convalescent home, nursing home, or home for the aged;
(5) Meals furnished by any person while transporting passengers for hire by train, bus, or airplane if furnished on any train, bus, or airplane;
(6) Meals furnished by any person while operating a seasonal camp for children under the age of 18 years, to the campers under the age of 18, and to employees, but to no others;
(7) Meals prepared and sold by nonprofit organizations other than educational institutions. However, if the nonprofit organization is required to have a license issued by the liquor commission other than licenses issued pursuant to RSA 178:22, V(l) for 3 or fewer days per year, the meals are taxable meals;
(8) Meals furnished to any employee of an operator as pay for his employment.
(9) Dispensing of a beverage by a single serving beverage machine where not used in conjunction with other food vending machines such as, but not limited to, commissaries. A single serving beverage machine used to dispense a beverage consumed in conjunction with a meal under the definition of restaurant shall, as to the beverage being dispensed, constitute a taxable meal;
(10) In accordance with the Food Security Act of 1985, meals purchased with food stamp coupons issued under the Food Stamp Act of 1977, as amended; provided, however, that when a meal is purchased in part with food stamp coupons, then only that part of the meal purchased with food stamp coupons is not a taxable meal.
XI. [Repealed.]
XII. ""Gratuity'' means a gift of money in return for a service.
XIII. ""Electronic data submission'' means the use of either the telephone or computer to transmit information.
XIV. ""Motor vehicle'' means a self-propelled vehicle designed to transport persons or property on a public highway that is required by law to be registered for operation on public highways.
XV. ""Rental agreement'' means an agreement by the owner of a motor vehicle to provide, for not longer than 180 days, the exclusive use of that motor vehicle to another for consideration.
XVI. ""Gross rental receipts'' means value received or promised as consideration to the owner of a motor vehicle for rental of the vehicle, but does not include:
(a) Separately stated charges for insurance;
(b) Charges for damages to the motor vehicle occurring during the rental agreement period;
(c) Separately stated charges for motor fuel sold by the owner of the motor vehicle.
XVII. ""Owner of a motor vehicle'' means a person named in the certificate of title as the owner of the vehicle or a person who has the exclusive use of a motor vehicle by reason of rental and holds the vehicle for re-rental.
XVIII. ""Department'' means the department of revenue administration.
XIX. ""Renter'' means any person who, for consideration paid to another, is provided a vehicle under a rental agreement.
Source. 1967, 213:1; 409:1-4. 1969, 287:3-8. 1971, 397:1. 1973, 544:11, XVIII. 1979, 272:1, 2. 1981, 324:1, 2. 1986, 1:2, 3. 1987, 189:1. 1990, 255:5. 1993, 174:1, eff. July 1, 1993; 224:2-5. 1995, 80:1, eff. July 1, 1995. 1996, 53:1, eff. July 1, 1996. 1997, 132:1, eff. July 1, 1997. 1999, 17:24, 25, eff. July 1, 1999; 303:2, eff. July 16, 1999. 2002, 232:16, eff. May 1, 2002. 2003, 61:1, eff. July 1, 2003; 231:1, eff. July 1, 2003 at 12:01 a.m. 2009, 144:5, eff. July 1, 2009.