New Hampshire 2013 Meals and Rentals Booklet

2013 Meals and Rentals Booklet
2023-mr-booklet.pdf
www.revenue.nh.gov/gtc
M&R TAX LICENSE REQUIREMENTS

NEW HAMPSHIRE

The M&R Tax is a tax assessed upon those being charged for a taxable meal, sleeping
accommodations, or vehicle rentals. A M&R Tax Operator's License is required by anyone
engaging in the sale of taxable meals or the rental of rooms or motor vehicles, including those
acting as agent or facilitator for an owner who engages in such. Questions concerning licensing
requirements should be directed to the Department by calling Taxpayer Services at (603)
230-5920.

2024

MEALS & RENTALS
(M&R) TAX BOOKLET

TAX RATE

A 8.5% tax is assessed upon patrons of restaurants and hotels on meals, alcohol and rooms. A
8.5% tax is also assessed on motor vehicle rentals.

RSA 78-A - REV 700
This booklet contains the following New Hampshire state tax
forms and instructions necessary for the monthly and
seasonal filing of the Meals & Rentals (M&R) Tax.

FORM

PAGE

DP-14 WORKSHEET

6

DUE DATES

6

DP-14 TAX RETURN

11

File Online Using
Granite Tax Connect (GTC)
at www.revenue.nh.gov/gtc

WHEN TO FILE AND PAY TAX

You must file on or before the 15th of the following month (see schedule on Worksheet for
exceptions). You may access Granite Tax Connect (GTC) 24 hours a day, 7 days a week. If paper
filing, the postmark on your envelope does not constitute a timely filed return. The Department
must receive paper returns no later than the due date. To avoid delays in processing paper
returns, operators must use the current M&R Return provided by the Department and submit it
with an original signature.

WORKSHEET AND RECORDKEEPING

Every operator is required to complete the M&R Tax Worksheet ("Worksheet") monthly. All
records, including the Worksheet, shall be retained for three years from the due date of the tax
or the date the return was filed, whichever is later. RETAIN CONFIRMATIONS or PRINTED
COPIES OF EACH RETURN FILED FOR YOUR RECORDS as required by Rev 708.01.

TAXABLE RENT

Rent taxable under M&R tax shall include, but is not limited to, rent for motor vehicles and any
type of shelter which provides sleeping accommodations such as vacation homes, hotels, houses,
cottages, apartments, lodges of any kind, chalets, or rooms.

SEASONAL FILERS

Do not complete the "last day of business" section on a return unless you have actually ceased
doing business entirely.

TAXES AS A PERSONAL DEBT TO STATE

All taxes required to be remitted by operators, and all increases, interest, and penalties on the
taxes, become a personal debt of the operator from the time due and payable to the
Commissioner of the Department of Revenue Administration, pursuant to RSA 78-A:20.

ELECTRONIC FILING

File online with GTC at www.revenue.nh.gov/gtc. The portal allows users to file and amend
returns, view balances, make payments, view correspondence, register new accounts, update
information and more.

"CHECK 21 ACT"

When you provide a check as payment, you authorize the State of New Hampshire to either use
the information from your check to make a one-time electronic fund transfer from your account or
to process the payment as a check. For inquiries, call (603) 230-5920.

ADA COMPLIANCE

Individuals who need auxiliary aids for effective communication in programs and services of the
New Hampshire Department of Revenue Administration are invited to make their needs and
preferences known. Individuals with hearing or speech impairments may call TDD Access: Relay
NH 1-800-735-2964.

NOTE: You may be required to file New Hampshire business tax returns if your gross business income exceeds $103,000. See
www.revenue.nh.gov for details on Business Profits Tax and Business Enterprise Tax or call Taxpayer Services at (603) 230-5920.

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Version 1 11/2023

FORM

M&R

General Information

NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION
MEALS & RENTALS (M&R) TAX BOOKLET
GENERAL INFORMATION
AMENDED RETURNS

M&R TAX LICENSE REQUIREMENTS

The M&R Tax is a tax assessed upon those being charged for a
taxable meal, sleeping accommodations, or vehicle rentals. A M&R Tax
Operator's License is required by anyone engaging in the sale of
taxable meals or the rental of rooms or motor vehicles, including those
acting as an agent or facilitator for an owner who engages in such.
Questions concerning licensing requirements should be directed to the
Department by calling Taxpayer Services at (603) 230-5920.

For amended returns, check the "Amended Return" box if you are
filing to make changes or corrections to a previously filed DP-14 for
any ONE taxable period. Returns may be filed using GTC, on paper
by using the M&R Tax Return (DP-14) contained in the booklet,
online at our website at www.revenue.nh.gov, or by calling our Forms
Line at (603) 230-5001. Questions concerning amended or final
returns may be directed to Taxpayer Services at (603) 230-5920.

WHO MUST FILE

RETURN ELIGIBILITY REQUIREMENTS FOR 3%
COMMISSION AND PAPER RETURN FILING

Anyone engaging in the sale of taxable meals or the rental of rooms or
motor vehicles is an M&R Operator. Every operator must file a M&R
Tax return. Note: A room or rental facilitator is also defined as an
operator.

Per RSA 78-A:7,III operators are permitted to take a commission
equal to 3% of the tax due if they meet all of the following
requirements:
1.
2.
3.
4.

WHEN TO FILE

Keep the prescribed records;
File the return timely;
Pay the tax due timely; and
Follow the appropriate method of filing.

Operators must report monthly, even when no tax is due. Approved
seasonal operators must file returns for each month of their approved
season. If filing a paper return, the Department must receive paper
returns no later than the fifteenth day of the calendar month in which
they are due. If this due date falls on a Saturday, Sunday, or legal
holiday, then the returns and remittances due must be received no later
than the next business day. The postmark on the envelope does not
constitute a timely filed return. To avoid delays in processing paper
returns, operators must use the current M&R Tax Return (DP-14)
provided by the Department and submit it with an original signature.

Operators may elect to file paper returns rather than file
electronically; however, this election will result in the loss of the 3%
commission, if taxable revenue was equal to or greater than
$25,000 in the prior calendar year. Operators are reminded to selfmonitor their gross receipts to avoid loss of their commission and
assessment of applicable penalties. Failure to keep adequate records
will result in the loss of any 3% commissions taken.

INTEREST AND PENALTIES

CONSOLIDATED REPORTING

Operators having more than one license may request permission, in
writing or on GTC under "Update License / Account Information," to
file on a consolidated basis provided all licenses use the same
federal employer identification number. The request to the
Department shall include the following:

Interest and penalties will be charged on all late filed and late paid
returns. Payments are applied in accordance with Rev 2903.05.

WORKSHEET

Every operator is required to complete the Worksheet monthly.
Operators filing electronically shall print a hard copy monthly. All
records, including the Worksheet, shall be retained for 3 years from the
due date of the tax or the date the return was filed, whichever is later.

• Operator's designation of one license number to be the master
license number;
• Business name and each license number for each member of
the consolidated group;
• Address for each license; and
• A statement that the operator agrees to the requirements of
Rev 706.05.

ELECTRONIC FILING

To report the M&R Tax information electronically, the operator must use
Granite Tax Connect (GTC) at www.revenue.nh.gov/gtc. To create an
account on GTC, you will need:
• An email address;
• An SSN, FEIN, or DIN;
• Account ID or License Number; and
• An account validation such as a Letter ID, filing history such as a
line from your most recent return, or the amount of one of your last
3 payments to the Department. The letter ID on your M&R License
may not be used for account validation.

To qualify for consolidated reporting the operator agrees:
1. To notify the Department, in writing, of any additions or
deletions to the consolidated group within ten (10) days of any
change;
2. To continue to use the designated master license number
unless written approval has been granted to change the
designation;
3. To keep records readily available which show activity by month
for each individual license;
4. To permit the Department to make an assessment against and
collect from the master license for any member of the
consolidated group when the required records are not made
available; and
5. If the consolidated return is late or the payment is late, then
interest and penalties shall be applied on that late return or
payment.

Follow the instructions on the GTC link. A confirmation number will be
provided at the end of the electronic filing transactions. This number will
provide a record of the transaction and should be retained within the
operator's records. Note: A space is provided on the Worksheet to
record this number.

ELECTRONIC PAYMENTS

Electronic payments can be made by ACH Debit Authorization, or credit
card payments through GTC. Payments made from your checking or
savings account will post within 3 business days from the payment date
selected. However, your payment is credited to your M&R account as of
the submission date regardless of how long the payment takes to
process.

Note: If you close out your primary license, contact the Collections
Division by phone at (603) 230-5900 or by email at
[email protected].

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M&R General Info
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FORM

M&R

General Information

NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION
MEALS & RENTALS (M&R) TAX BOOKLET
GENERAL INFORMATION

QUARTERLY FILERS

Any operator who has been in business for a full year whose year-round
business has an average monthly tax liability of less than $100 per month
may request permission, in writing, or on GTC under "Update License /
Account Information," to file quarterly returns. For additional information,
please refer to Rev 706.03 or call the Department at (603) 230-5920.

SEASONAL FILERS

Any operator whose business is not open year-round may request
permission, in writing, or on GTC under "Update License / Account
Information," to file only for the months operated during the year.
Operators previously approved for seasonal filing need NOT reapply to
file seasonally each year unless their season changes. For additional
information, please refer to Rev 706.04 or call the Department at (603)
230-5920.

ENTITY CHANGE

Entity changes in businesses require a new license. Requests must
be submitted through GTC or by Form CD-3 to obtain a new license.

UPDATES AND CHANGES

Operators must report changes any time there is a change in ownership,
officer information, address, name, or business status. Report these
changes through GTC or file a Form CD-100 to the Department.

FINAL RETURNS - REQUIRED EVEN IF NO TAX DUE

You must file a final return when you stop operating even if no taxes are
owed. Failure to file a final return could result in the assessment of
estimated taxes for which you will be personally liable. Filing the final
return constitutes a voluntary surrender of your M&R Tax Operator's
License; it will be considered closed upon receipt of the return and will not
auto-renew. On your final return, check the reason the return is
considered final and enter the last day of business in the space provided.
Submit your final return along with payment for any tax due and a
completed Form CD-100 to Taxpayer Services at PO Box 637, Concord,
NH 03302-0637.

SHORT-TERM RENTALS

Tax must be collected and remitted on the rental charge of a short-term
rental, even if the rental is only one day. The taxability of the rental is not
affected by whether the property is classified as a summer home,
seasonal rental, vacation home, hobby rental, time share, investment
property, or business property. The taxability is also not affected by
whether the property is owned by an individual, estate, trust, corporation,
partnership, limited liability company, or other type of entity. A monthly or
seasonal M&R Tax Operator's License is required and must be publicly
displayed on the property. In addition, any advertisement for a short-term
rental shall include, in the body of the ad, the M&R license number of the
operator.

NEED FORMS?

To obtain additional forms, or forms not contained in this booklet, please
call the Forms Line at (603) 230-5001 or visit our website at
www.revenue.nh.gov.

NEED HELP?

Call the Department of Revenue Administration, Taxpayer Services at
(603) 230-5920. Individuals with hearing or speech impairments may call
TDD Access: Relay NH 1-800-735-2964.

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M&R General Info
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FORM

M&R

Line-by-Line Instructions

NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION
MEALS & RENTALS (M&R) TAX WORKSHEET
LINE-BY-LINE INSTRUCTIONS

WORKSHEET LINE-BY-LINE INSTRUCTIONS

LINE 12

ENTER the total amount of tax, by ADDING Line 5 + Line 9 + Line 11 to
calculate the total amount of the tax.

Prior to filing a return, all licensed operators must complete the M&R
Tax Worksheet ("Worksheet") found in this booklet. This Worksheet
will provide a historical record of the M&R Tax reported by your
business each month during the year.

Note: Operators who substantially understate their tax on Line 12 may be
assessed a penalty by the Department in the amount of 25% of any
underpayment of the tax. A substantial understatement is one which
exceeds the greater of 10% of the amount of tax (Line 12) or $5,000.

The Worksheet is to be maintained with your records for three (3)
years from the due date of tax or date the return is filed, whichever is
later. When using GTC, follow the instructions on the screen.
ENTER your business name on the line in the upper left corner of the
Worksheet.

DEDUCTIONS AND ADDITIONS

Commission of 3% may be taken by operators who timely file and pay in
accordance with RSA 78-A:8. Commission MAY NOT be deducted by an
operator not meeting the requirements of RSA 78-A:7, III. (See eligibility
requirements for 3% commission and paper returns in General
Instructions.)

ENTER your six (6) digit M&R Tax Operator's License number in the
block located in the upper left corner of the Worksheet.

RECEIPTS FROM MEALS & BEVERAGES

LINE 13

LINE 1

MULTIPLY Line 12 by 0.03 and ENTER total on Line 13.

ENTER the receipts/sales for the period for items sold if the tax is not
included in the price of the item sold.

LINE 14

ENTER payments made in advance of the due date for the current tax
period or any Credit Memo Letter you have received from the Department.

LINE 2

MULTIPLY Line 1 by 0.085 and ENTER on Line 2.

LINE 15

LINE 3

ENTER total deductions, Line 13 plus Line 14.

ENTER the gross receipts/gross sales for the period for items if the
tax is included in the price of the item sold.

LINE 16

Returns not timely filed shall be subject to interest at an annual rate of 9%
per annum on the tax due in 2024. The interest is calculated on the
balance of tax due from the original due date to the date paid. MULTIPLY
the number of days late by 0.000247 and the net tax due. ENTER this
amount on Line 16.

LINE 4

MULTIPLY Line 3 by 0.07834 and ENTER on Line 4.

LINE 5

ENTER the TOTAL MEALS TAX, Line 2 plus Line 4. Round to the
nearest dollar and ENTER WHOLE DOLLARS ONLY.

Example: To calculate interest on a return 15 days late with a tax due of
$500, see below.
15 days late x 0.000247 x $500 = $1.85 interest due

RECEIPTS FROM RENTALS

See RSA 78-A:3, VII for a list of taxable accommodations.

LINE 17

LINE 6

Tax due and not timely paid may have a penalty for failure to pay imposed.
A penalty equal to 10% of any non-payment or underpayment of taxes
shall be imposed if the operator fails to pay when due. If the failure to pay
is due to fraud, the penalty shall be 50% of the amount of the nonpayment or underpayment. MULTIPLY the Net Tax Due (Line 12 MINUS
Line 15) by 10% and ENTER on Line 17.

ENTER the total room rental receipts MINUS any tax-exempt amount
described on Line 21.

LINE 7

ENTER the permanent resident receipts. (Receipts received from
occupants having at least 185 days of continuous occupancy are not
subject to the M&R Tax.)

Example: To calculate the 10% penalty for failure to pay on $500 tax, see
below.

LINE 8

$500 x 0.10 penalty for failure to pay = $50 penalty due

ENTER the taxable room rental receipts, Line 6 MINUS Line 7.

LINE 18

LINE 9

An operator failing to timely file a complete return may be subject to a
penalty for failure to file equal to 5% of the tax due or $10, whichever is
greater, for each month or part thereof that the return remains unfiled or
incomplete. The total amount of this penalty shall not exceed 25% of the
balance of the tax due or $50, whichever is greater. Calculate this penalty
starting from the original due date of the return until the date a complete
return has been filed.

ENTER the TOTAL ROOM RENTAL TAX. Check the rate which
applies. Line 8 x 0.085 if tax excluded or 0.07834 if tax included.
Round to the nearest dollar and ENTER WHOLE DOLLARS ONLY.

LINE 10

ENTER the total motor vehicle rental receipts minus any tax-exempt
amount described on Line 21.

MULTIPLY the Net Tax Due (Line 12 MINUS Line 15) by the percentage
which applies and ENTER the penalty for failure to file on Line 18.

LINE 11

Example: To calculate the penalty for failure to file, see chart on next
page.

ENTER the TOTAL MOTOR VEHICLE RENTAL TAX. Check the rate
which applies. Line 10 x 0.085 if tax excluded or 0.07834 if tax
included. Round to the nearest dollar and ENTER WHOLE
DOLLARS ONLY.
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M&R Line-by-Line Instructions
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NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION
MEALS & RENTALS (M&R) TAX WORKSHEET
LINE-BY-LINE INSTRUCTIONS

FORM

M&R

Line-by-Line Instructions

Tax is:

Due date:

When filed:

Failure to file penalty due:

$500

2/15

2/16 - 3/15

$25 (tax x 5%) or $10
whichever is greater

$500

2/15

3/16 - 4/15*

$50 (tax x 10%) or $20
whichever is greater

$500

2/15

4/16 - 5/15

$75 (tax x 15%) or $30
whichever is greater

$500

2/15

5/16 - 6/15

$100 (tax x 20%) or $40
whichever is greater

$500

2/15

6/16
on or after

$125 (tax x 25%) or $50
whichever is greater

* If the return is due on 2/15 and filed on 3/16, the penalty is calculated
at 10%: 5% for the first month, (2/16-3/15) and an additional 5% for
each subsequent month or part of the second month not to exceed 25%
of the balance of the tax due or $50, whichever is greater.

LINE 19

ENTER the sum of Lines 16, 17, and 18.

LINE 20

ENTER the TOTAL PAYMENT DUE, Line 12 MINUS Line 15 PLUS
Line 19. Round to the nearest dollar and ENTER WHOLE DOLLARS
ONLY.
The amount entered here is the amount to be deducted from the
account you have authorized for this purpose.
Note: For operators filing on GTC, payments made from your checking
or savings account will post within 3 business days from the payment
date selected. However, your payment is credited to your M&R account
as of the submission date regardless of how long the payment takes to
process. Credit card payments are processed as soon as the
transaction is approved.
Note: For operators filing a paper return, Form DP-14, enclose a check
payable to the State of New Hampshire for the amount shown on Line
20. If less than $1.00, do not pay but still file the return. Electronic
returns filed timely will have the payment, on Line 20, deducted from the
operator's designated account.

LINE 21

ENTER the total M&R receipts which are exempt from taxation. For
example: federal, NH state, and NH municipal employees on
government business and having the proper documentation may be
exempt from the payment of this tax. For further clarification, contact the
Department at (603) 230-5920. Do not include permanent resident
receipts on this line.

LINE 22

Electronic filers on GTC must hit submit at the end of the request to
receive a confirmation number. This number is important to retain as a
record of your submission and should be recorded on your worksheet in
the block under the corresponding tax period.
IF YOU DID NOT RECEIVE A CONFIRMATION NUMBER, YOUR
TRANSACTION WAS NOT SUBMITTED TO THE DEPARTMENT.

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M&R Line-by-Line Instructions
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2024

MEALS & RENTALS TAX WORKSHEET

File electronically on Granite Tax Connect
(GTC) at www.revenue.nh.gov/gtc

BUSINESS NAME

Note:
(This is the Operator's six digit License number, not FEIN or SSN)

LICENSE NUMBER
For the month of
Filing due date
1
2
3
4
5
6
7
8
9
10
11

January

February

March

April

May

02/15/2024

03/15/2024

04/17/2024

05/15/2024

06/15/2024

February

March

April

May

__ __ __ __ __
__ __ __ __ __

__ __ __ __ __
__ __ __ __ __

RECEIPTS FROM MEALS AND BEVERAGES
Tax Excluded Receipts
Meals Tax @ 8.5% (Line 1 multiplied by .085)
Tax Included Receipts
Meals Tax @ 7.834% (Line 3 multiplied by .07834)

TOTAL MEALS TAX (Line 2 plus Line 4)

RECEIPTS FROM RENTALS
Room Rental Receipts
Permanent Resident Receipts
Taxable Room Rental Receipts
Line 6 minus Line 7
TOTAL ROOM RENTAL TAX
Check rate used.
.085
.07834

Line 8 multiplied by .085 or .07834 if tax included.

Motor Vehicle Rental Receipts
TOTAL MOTOR VEHICLE RENTAL TAX.
Check rate used. Line 10 multiplied by rate,
.085 if tax excluded, .07834 if tax included.

Round to the nearest whole dollar.

12

TOTAL TAX (Line 5 plus Line 9 plus Line 11)

DEDUCTIONS AND ADDITIONS
13
14
15

Commission (Line 12 multiplied by .03) See
3% commission requirement in General
Instructions.
Original return payment/credit memo/estimated payments

TOTAL DEDUCTIONS (Line 13 plus Line 14)

16

Interest (See instructions)

17

Penalty for Failure to Pay (See instructions)

18

Penalty for Failure to File (See instructions)

19

TOTAL ADDITIONS (Sum of Lines 16, 17 & 18)

20

TOTAL PAYMENT DUE
(Line 12 minus Line 15 plus Line 19)

21

TAX EXEMPT MEALS & RENTALS
RECEIPTS (See instructions)

January
22

GTC CONFIRMATION NUMBER

__ __ __ __ __
__ __ __ __ __

6

__ __ __ __ __ __ __ __ __ __
__ __ __ __ __ __ __ __ __ __
DP-14-WS Worksheet - Page 1 of 2
Version 1 11/2023

2024

MEALS & RENTALS TAX WORKSHEET
(continued)

File electronically on Granite Tax Connect
(GTC) at www.revenue.nh.gov/gtc

June

July

August

September

October

November

December

TOTAL

07/17/2024

08/15/2024

09/15/2024

10/16/2024

11/15/2024

12/15/2024

01/15/2025

2024

RECEIPTS FROM MEALS AND BEVERAGES
1
2
3
4
5
6

RECEIPTS FROM RENTALS

7
8
9
10
11

12
DEDUCTIONS AND ADDITIONS
13
14
15
16
17
18
19
20

21
June

July

August

September

October

__ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __

22 __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __ __

7

November

December

__ __ __ __ __
__ __ __ __ __

__ __ __ __ __
__ __ __ __ __

2024

DP-14-WS Worksheet - Page 2 of 2
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NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION
MEALS & RENTALS (M&R) TAX BOOKLET
WORKSHEET SAMPLE

FORM

M&R

Worksheet Sample

BUSINESS NAME

XYZ Restaurant, Hotel & Auto Rentals

LICENSE NUMBER

0 9 9 9 9 9

Note: This is the operator's six digit license number, not FEIN or SSN.

For the month of
Filing due date
1

October
11/15/2024

RECEIPTS FROM MEALS & BEVERAGES
27,000

Tax Excluded Receipts

2

Meals Tax @ 8.5% (Line 1 multiplied by .085)

3
4

Tax Included Receipts
Meals Tax @ 7.834% (Line 3 multiplied by .07834

1,097

5

TOTAL MEALS TAX (Line 2 plus Line 4)

3,392

2,295
14,000
FOR EXAMPLE:
XYZ Restaurant, Hotel & Auto Rental, License
# 099999, a sample company, has the
following sales in the month of October, 2024:

RECEIPTS FROM RENTALS
6
7
8
9
10
11

10,100

Room Rental Receipts
Permanent Resident Receipts
Taxable Room Rental Receipts
Line 6 minus Line 7
TOTAL ROOM RENTAL TAX
Check rate used. X .085
.07834

Net Receipts/Sales .......................... $27,000.00
(tax not included in sale price)

100
10,000

Gross Receipts/Sales ...................... $14,000.00
(tax is included in sale price)

850

Room Rental Receipts..................... $10,100.00

Line 8 multiplied by .085 or .07834 if tax included.

Motor Vehicle Rental Receipts
TOTAL MOTOR VEHICLE RENTAL TAX.
Check rate used. Line 10 multiplied by rate,
X .085 if tax excluded,

.07834 if tax included.

5,000

Permanent Resident Receipts ......... $

100.00

Motor Vehicle Rental Receipts ........ $ 5,000.00

425

Round to the nearest whole dollar.

12

TOTAL TAX (Line 5 plus Line 9 plus Line 11)

4,667

DEDUCTIONS AND ADDITIONS

14

Commission (Line 12 multiplied by .03) See
3% commission requirement in General
Instructions.
Advanced Payment or Credit Memo

15

TOTAL DEDUCTIONS (Line 13 plus Line 14)

16

Interest (See instructions)

0

17

Penalty for Failure to Pay (See instructions)

0

18

Penalty for Failure to File (See instructions)

0

19

TOTAL ADDITIONS (Sum of Lines 16, 17 & 18)

0

20

TOTAL PAYMENT DUE
(Line 12 minus Line 15 plus Line 19)

21

TAX EXEMPT MEALS &
RENTALS RECEIPTS (See instructions)

13

140
0
140

4,527

0

October
22

GTC CONFIRMATION NUMBER

0 __
0 __
0 __
0 __
9
__
9 __
9 __
9 __
9 __
9
__

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M&R Worksheet Sample
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FORM

M&R
FAQ's

NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION
MEALS & RENTALS (M&R) TAX BOOKLET
FREQUENTLY ASKED QUESTIONS (FAQ'S)

ARE NON-PROFITS EXEMPT FROM THE M&R TAX?

ARE FUNCTION ROOM RENTALS TAXABLE?

No organizations, including non-profit organizations, are exempt from
the M&R Tax. However, there are limited exemptions for the following:

Yes, any type of room or space rental in a hotel (or any facility with
sleeping accommodations) is subject to the tax.

• Meals & Rentals charges incurred in the course of official business by
federal government employees, New Hampshire state, county, or
municipal employees. The operator must receive a purchase order
from the governmental entity and payment from the government's
treasurer or through a government authorized credit card.
• Persons possessing diplomatic tax exempt cards issued by the US
Department of State.
• Rents incurred as the result of the partial or complete destruction of a
person's permanent residence.
• The part of a meal purchased with nutrition assistance benefits.
• Some schools and students.

WHAT CHARGES ASSOCIATED WITH AUTOMOBILE
RENTALS ARE TAXABLE?

All charges included in the rental agreement are taxable including but
not limited to airport fees, drop off fees and under age fees. Charges
for fuel, insurance, or damages are not subject to the tax when
separately stated in the agreement. If the motor vehicle lease or
rental agreement does not exceed 180 consecutive days, the lease or
rental is subject to the M&R Tax.

WHEN IS LONG TERM ROOM RENTAL SUBJECT TO THE
M&R TAX?

If you have any questions about tax exempt sales, please refer to Rev 700
or call the Department at (603) 230-5920. The State of New Hampshire
does not issue Meals & Rentals Tax exempt certificates.

Tax must be collected on all room rentals of less than 185
consecutive days. When a patron reaches the 185th consecutive day
of occupancy, the operator must refund to the patron the tax monies
that have been collected. The operator must then send to the
Department verification of the refund (a copy of the canceled check
or a signed statement from the patron that he/she has received the
refund) along with documentation supporting the length of
occupancy to the Taxpayer Services Division, PO Box 637, Concord,
NH 03302-0637. The Department will then issue a M&R Tax Credit
Approved Letter. Once the letter is received, the operator may use it
to reduce a subsequent tax payment. The letter amount should be
entered on Line 14 of the M&R Tax worksheet.

WHAT RECORDS DO I NEED TO KEEP AND FOR HOW
LONG?

Keep all records used to record and report your M&R Tax for three (3)
years from the due date of the tax or the date the return was filed,
whichever is later. This includes the worksheet, electronic confirmation
numbers, cash receipt journals, cash disbursement journals, general
ledgers, payroll records, complete cash register tapes, guest checks and
registration cards, bank statements with all enclosures, and any other
source document used in your accounting records. If you sell both taxable
and non-taxable items, you must maintain records which justify the nontaxable sales.

Note: Operators may not utilize any credit amount until they have
received a M&R Tax Credit Approved Letter from the Department.

DO I NEED TO FILE A RETURN EVERY MONTH EVEN IF I
HAVE NO ACTIVITY?

DO I NEED A SEPARATE LICENSE FOR CATERING?

Yes, a license is required for each fixed location where meals are regularly
served and a separate license where meals are occasionally served for
events such as, but not limited to: banquets, weddings, barbecues,
outings, fairs, picnics, private homes, etc.

Yes, you must file a return even if you have had no activity during
your scheduled reporting periods.

WHERE CAN I GET A COPY OF THE M&R TAX LAW AND
RULES?

HOW ARE BAKERY PRODUCTS TAXED?

The M&R Tax law (RSA 78-A) and Administrative Rules (Chapter
700) are available through the Department's website at
www.revenue.nh.gov or copies can be made for a fee by visiting the
New Hampshire State Library or any New Hampshire Depository
Library.

All bakery products sold in quantities of less than six (6) from a restaurant
are taxable. A bakery is classified as a restaurant if it sells taxable meals
as defined in RSA 78-A:3, XXV, such as, but not limited to, coffee, soda,
sandwiches, salads from the salad bar, and/or prepared foods. The taxability of bakery products is not affected by whether the bakery product is
served to be eaten on premise or on a "to go" basis.

These questions are not intended to be inclusive of every
situation. If you have any questions regarding the taxability of
any product or rental, please contact the Department at (603)
230-5920.

HOW SHOULD I HANDLE COUPONS AND DISCOUNT SALES?
The tax should be applied to the sale amount after the discount or coupon
reduction has been taken if the coupon or discount was free. For more
information refer to Rev 702.11 and 702.12.

ARE GRATUITIES AND SERVICE CHARGES TAXED?

Mandatory gratuity and service charges added to the charge for a meal or
room may be taxed in certain circumstances. See RSA 78-A:6-a for more
information.

ARE PARTY PLATTERS TAXABLE EVEN IF I AM NOT
SERVING?

Yes, party platters such as, but not limited to, vegetable, meat, dessert,
fruit, bakery and hors-d' oeuvres, are taxable whether delivered, picked up,
served or not.

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M&R FAQs
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FORM

M&R

Operator Responsibilities

NEW HAMPSHIRE DEPARTMENT OF REVENUE ADMINISTRATION
MEALS & RENTALS (M&R) TAX BOOKLET
OPERATOR RESPONSIBILITIES

M&R OPERATOR'S TAX RESPONSIBILITIES

RECORDKEEPING/RETENTION
RSA 78-A:19 AND REV 708.01

The most common taxes encountered by holders of M&R licenses
are the M&R, the Business Profits, and the Business Enterprise
Taxes. The following information regarding taxes is meant to provide
a broad overview of these taxes, and is not intended to detail all of
your obligations as a taxpayer.

Operators must maintain records for three (3) years. Revenue rule
708.01(e) provides that in the event the operator's records are not
adequate to make an accounting to the State for the tax collection
liability, the Department shall determine a tax liability based on the
records available and deny the 3% commission available under RSA
78-A:7, III.

For example, in addition to these taxes, some operators may be
subject to the Interest and Dividends Tax or the Communications
Services Tax, which are not discussed here. It should also be noted
that the obligations and penalties described here apply only to
operators who are natural persons; corporate entities may face other
penalties for tax law violations.
The Department strongly encourages all operators to seek additional
information regarding their tax obligations. Operators may also find it
helpful to obtain the advice of a tax professional.

THE M&R TAX - RSA 78-A

The M&R tax is an 8.5% tax assessed upon patrons of restaurants
and hotels, and upon renters of motor vehicles. The tax is paid by
the consumer, and is collected by the operator of the business
providing the food, alcohol, room, or motor vehicle to the consumer.
Operators are legally obligated to collect the appropriate tax from the
patrons and to remit all taxes collected in accordance with RSA 78A.
Operators must file a M&R Tax Return and pay over the collected tax
to the Department on a monthly basis. There are provisions for
seasonal filings. The tax and the return must be paid to and filed with
the Department on or before the 15th day of the month following the
calendar month in which the tax was collected. For example, for
taxes collected during the month of April, you must file a return and
pay over those taxes to the Department by May 15. Operators who
comply with the tax laws are permitted to retain 3% of the taxes.
Those who fail to comply with the tax laws are not entitled to retain
any portion of the taxes collected, and may face penalties for noncompliance. As with failing to collect the tax, it is a Class B
Felony to fail to truthfully account for and pay over the
appropriate tax to the Department.
As agents for the State, operators are required by law to collect and
remit all M&R taxes due to the State on a monthly basis. Failure to
file accurate returns and remit taxes to the Department will result in
civil penalties and may be prosecuted as a Class B Felony.
Misappropriation of collected M&R tax money is a Class A Felony,
punishable by 7-1/2 to 15 years in prison, in addition to other
applicable criminal and civil penalties. This license issued by
authority of RSA 78-A:4 and will expire on June 30, 2025.
Regardless of whether operators have had any activity during the
month or quarter, they must file returns according to their approved
filing status: every month of the approved season for seasonal filers;
every quarter for quarterly filers; and every month of the year for all
other operators.

10

M&R Operator Responsibilities
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New Hampshire

DP-14

Department of
Revenue Administration

00DP142311862

MEALS & RENTALS TAX RETURN

Amended Return

IF THIS IS YOUR FINAL RETURN, FILE FORM CD-100 AND GIVE REASON:

Business Name

1 - Business Discontinued
Tax Period (MMYYYY)

License Number

2 - Change in Organization

Deductions and Additions

Receipts From Rentals

Receipts From Meals
and Beverages

Due on the 15th day of the month
following the close of the tax period.

3 - Business Sold

1. Tax excluded receipts

1

2. Meals Tax at 8.5% (Multiply Line 1 by .085)

2

3. Tax included receipts

3

4. Meals Tax at 7.834% (Multiply Line 3 by .07834)

4

5. Total Meals Tax (Line 2 plus Line 4)

5

6. Room rental receipts

6

7. Permanent resident receipts

7

8. Taxable room rental receipts (Line 6 minus Line 7)

8

9. Total room rental tax
(multiply Line 8 by .085 or .07834)

Last Day of Business
MMDDYYYY

.085

Check rate used:

.07834

10. Motor vehicle rental receipts

Round to the nearest
whole dollar

9
10

11. Total motor vehicle rental tax
(multiply Line 10 by .085 or .07834) Check rate used:

.085

.07834

11

12. Total tax (Line 5 plus Line 9 plus Line 11)

12

13. Commission (Line 12 multiplied by .03) (See 3% commission eligibility
requirements in General Instructions)

13

14. Original return payment/credits/estimated payments

14

15. Total deductions (Line 13 plus Line 14)

15

16. Interest (see instructions)

16

17. Penalty for failure to pay (see instructions)

17

18. Penalty for failure to file (see instructions)

18

19. Total additions (sum of Lines 16, 17, & 18)

19

20. Total Due (Line 12 minus Line 15, plus Line 19)
Make checks payable to State of New Hampshire

20

21. Tax exempt meals and rental receipts

21

Under penalties of perjury, I declare that I have examined this return and to the best of my belief it is true, correct and complete. (If prepared by a person other than
the operator, this declaration is based on all information of which the preparer has knowledge.)
Signature (in ink) (Failure to sign may result in assessment of penalties)

MMDDYYYY

Signature (in ink) Preparer Other Than Operator

MMDDYYYY

Print Preparer's Name

Preparer's Tax ID Number

DP-14
Version 2 11/2023

Phone Number

Preparer Address, City, State, Zip

MAIL TO: NH DRA, TAXPAYER SERVICES, PO BOX 637, CONCORD, NH 03302-0637
Enclose, but do not staple or tape your payment with the return

New Hampshire
Department of
Revenue Administration

DP-14

MEALS & RENTALS TAX RETURN
INSTRUCTIONS

Meals & Rental Operators may file electronically on the Department's website at www.revenue.nh.gov/gtc. If you have questions,
call (603) 230-5920.

CHECK the AMENDED RETURN box if you are filing to make changes or corrections to a previously filed DP-14 for any ONE taxable period. If this is
your final return, check the reason and enter the last day of business in the space provided. The original Meals & Rentals Tax Operator's License must
be surrendered with your final return along with remittance of Form CD-100.

ENTER your business name on the line provided.
ENTER your six (6) digit Meals & Rentals Tax Operators License number in the block.
ENTER the taxable period.
LINE 1 - Enter the receipts/sales for the period for items sold if the tax is not included in the price of the item sold.
LINE 2 - Multiply Line 1 by .085 and Enter on Line 2.
LINE 3 - Enter the gross receipts/gross sales for the period for items if the tax is included in the price of the item sold.
LINE 4 - Multiply Line 3 by .07834 and Enter on Line 4.
LINE 5 - Enter the TOTAL MEALS TAX, Line 2 plus Line 4. Round to the nearest dollar and ENTER WHOLE DOLLARS ONLY.
LINE 6 - Enter the total room rental receipts minus any tax-exempt amount included on Line 21.
LINE 7 - Enter permanent resident receipts. (Receipts received from occupants having at least 185 days of continuous occupancy are not subject to
the Meals & Rentals Tax.)

LINE 8 - Enter the taxable room rental receipts, Line 6 minus Line 7.
LINE 9 - Enter the TOTAL ROOM RENTAL TAX. Check the rate which applies. Multiply Line 8 by rate, .085 if tax excluded or .07834 if tax included.
Round to the nearest dollar and ENTER WHOLE DOLLARS ONLY.

LINE 10 - Enter the total motor vehicle rental receipts minus any tax-exempt amount included on line 21.
LINE 11 - Enter the TOTAL MOTOR VEHICLE RENTAL TAX. Check the rate which applies. Multiply Line 10 by rate, .085 if tax excluded or .07834 if tax
included. Round to the nearest dollar and ENTER WHOLE DOLLARS ONLY.

LINE 12 - Enter the total amount of tax, by adding Line 5 plus Line 9 plus Line 11 to calculate the total amount of the tax.
NOTE: Operators who substantially understate their tax on Line 12 may be assessed a penalty by the Department in the amount of 25% of any
underpayment of the tax. A substantial understatement is one which exceeds the greater of 10% of the correct tax liability or $5,000.

LINE 13 - Multiply Line 12 by .03 and Enter total on Line 13. A commission of 3% on total amount of tax due MAY NOT be deducted by an operator
not meeting the requirements of RSA 78-A:7, III or RSA 78-A:8. (See eligibility requirements for 3% commission and paper returns in General
Instructions of the Meals & Rentals Tax Booklet.)

LINE 14 - Enter payments made in advance of the due date for the current tax period or for any Meals and Rentals Tax Credit Approval Letter you
received from the Department.

LINE 15 - Enter total deductions, Line 13 plus Line 14.
LINE 16 - INTEREST: Interest is calculated on the balance of tax due from the original due date to the date paid. Multiply Tax due by number of
days from due date to date tax was paid by daily rate decimal equivalent of 0.000247 for 2024.
LINE 17 - FAILURE TO PAY: A penalty equal to 10% of any nonpayment or underpayment of taxes shall be imposed if the taxpayer fails to pay
when due. If the failure to pay is due to fraud, the penalty shall be 50% of the amount of the nonpayment or underpayment.

LINE 18 - FAILURE TO FILE: A taxpayer failing to timely file a complete return will be subject to a penalty equal to 5% of the tax due or $10,
whichever is greater, for each month or part thereof, that the return remains unfiled. The total amount of this penalty shall not exceed 25% of the
balance of tax due or $50, whichever is greater. Calculate this penalty starting from the original due date of the return until the date a complete
return has been filed.
LINE 19 - Enter the total of Lines 16 through 18 to calculate the total additions to tax.
LINE 20 - Enter the total due (Line 12 minus Line 15 plus Line 19).
LINE 21 - Enter tax exempt Meals & Rentals receipts other than permanent resident receipts reported on line 7.
SIGNATURES
The return must be signed in ink and dated by the taxpayer. If the return was completed by a paid preparer, then the preparer must also sign in ink
and date the return. The preparer must also enter their federal preparer tax identification number and complete address.
DP-14
Version 2 11/2023