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New Hampshire 2013 Meals and Rentals Booklet
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Extracted from PDF file 2024-new-hampshire-dp-14-bklt.pdf, last modified November 20232013 Meals and Rentals Booklet
New Hampshire Department of Revenue Administration DP-14 MEALS & RENTALS TAX RETURN GENERAL I/4536$5*0/4 WHAT'S NEW? Effective July 1, 2024, RSA 78-A:6-c, XI allows an exemption to the Meals & Rentals Tax for participants in the Restaurant Voucher Program. Meals consumed at or provided by a restaurant, cafe, or other food service establishment that are redeemed through the Bureau of Adult and Aging Services (FKA Bureau of Elderly and Adult Services) restaurant voucher program are exempt from tax. WHEN TO FILE Meals & Rentals Tax Returns must be filed 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. WHERE TO FILE File on-line at Granite Tax Connect gtc.revenue.nh.gov/TAP/_/ or mail to NH DRA, PO Box 637, Concord NH 03302-0637. NEED FORMS? To obtain additional forms, you may visit our website at www.revenue.nh.gov or call the Forms Line at (603) 230-5001. 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. LINE-BY-LINE INSTRUCTIONS Continue onto page 2 for line-by-line instructions. DP-14 Instructions Version 6 11/2024 Page 1 of 2 New Hampshire Department of Revenue Administration DP-14 MEALS & RENTALS TAX RETURN LINE-BY-LINE I/4536$5*0/4 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 1Enter thereceipts/sales for the period for items sold if the tax is not included in the price of the item sold. -INE 2Multiply Line 1 by .085 and Enter on Line 2. LINE 3Enter the gross receipts/gross sales for the period for items if the tax is included in the price of the item sold. LINE 4Multiply Line 3 by .07834 and Enter on Line 4. LINE 5Enter the TOTAL MEALS TAX, Line 2 plus Line 4. Round to the nearest dollar and ENTER WHOLE DOLLARS ONLY. LINE 6Enter the total room rental receipts minus any tax-exempt amount included on Line 21. LINE 7Enter permanent resident receipts. (Receipts received from occupants having at least 185 days of continuous occupancy are not subject to the Meals & Rentals Tax.) LINE 8Enter the taxable room rental receipts, Line 6 minus Line 7. LINE 9Enter the TOTAL ROOM RENTAL TAX. Check the rate which applies. Multiply Line 8 by rate, .085 if tax excluded or .07834 iftax included. Round to the nearest dollar and ENTER WHOLE DOLLARS ONLY. LINE 10Enter the total motor vehicle rental receipts minus any tax-exempt amount included on line 21. LINE 11Enter the TOTAL MOTOR VEHICLE RENTAL TAX. Check the rate which applies. Multiply Line 10 by rate, .085 if tax excludedor .07834 if tax included. Round to the nearest dollar and ENTER WHOLE DOLLARS ONLY. -*/&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 Line12 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 $5,000. LINE 13 Multiply Line 12 by .03 and Enter total on Line 13.A commission of 3% on total amount of tax due MAY NOT be deductedCZBOPQFSBUPS OPUNFFUJOHUIFSFRVJSFNFOUTPGRev 706.01(b), RSA 78-A:7,III and RSA 78-A:8. 4FFalso eligibility requirements for 3% commission and paper returns in (FOFSBM *OTUSVDUJPOTPGUIF.FBMT3FOUBMT5BY#PPLMFU LINE 14Enter payments made in advance of the due date for the current tax period or for any Meals and Rentals Tax Credit Approval Letter you received from the Department. LINE 15Enter total deductions, Line 13 plus Line 14. LINE 16*/5&3&45Interest is calculated on the balance of tax due from the original due date to the date paid. Multiply Tax due by number of days from due date to date tax was paid by daily rate decimal equivalent of 0.00074 for 2025. LINE 17'"*-63&501": A penalty equal to 10% of any nonpayment or underpayment of taxes shall be imposed if the taxpayer fails to pay when due. If the failure to pay is due to fraud, the penalty shall be 50% of the amount of the nonpayment orunderpayment. LINE 18'"*-63&50'*-&A taxpayer failing to timely file a complete return will be subject to a penalty equal to 5% of the tax due PS XIJDIFWFSJTHSFBUFS GPSFBDINPOUIPSQBSUUIFSFPG UIBUUIFSFUVSOSFNBJOTVOGJMFE5IFUPUBMBNPVOUPGUIJTQFOBMUZTIBMMOPUFYDFFEPGUIF CBMBODFPGUBYEVFPS XIJDIFWFSJTHSFBUFS$BMDVMBUFUIJTQFOBMUZTUBSUJOHGSPNUIFPSJHJOBMEVFEBUFPGUIFSFUVSOVOUJMUIFEBUFBDPNQMFUF SFUVSOIBTCFFOGJMFE -INE 19Enter the total of Lines 16 through 18 to calculate the total additions to tax. LINE 20Enter the total due (Line 12 minus Line 15 plus Line 19). LINE 21Enter tax exempt Meals & Rentals receipts other than permanent resident receipts reported on line 7. S*(/"563&4 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 Instructions Version 6 11/2024 Page 2 of 2
DP-14 Instructions
More about the New Hampshire DP-14 Bklt Corporate Income Tax TY 2024
We last updated the 2013 Meals and Rentals Booklet in March 2025, so this is the latest version of DP-14 Bklt, fully updated for tax year 2024. You can download or print current or past-year PDFs of DP-14 Bklt directly from TaxFormFinder. You can print other New Hampshire tax forms here.
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TaxFormFinder has an additional 51 New Hampshire income tax forms that you may need, plus all federal income tax forms.
| Form Code | Form Name |
|---|---|
| NH-1040 Instructions | Proprietorship or Jointly Owned Property Business |
| Form BT-EXT | Payment Form and Application for Extension of Time |
| Form NH-1040-ES | Proprietorship or Jointly Owned Property Business |
| AFFL-SCHD | Affiliations Schedule |
| DP-10-Inst | Interest and Dividends Instructions |
View all 52 New Hampshire Income Tax Forms
Form Sources:
New Hampshire usually releases forms for the current tax year between January and April. We last updated New Hampshire DP-14 Bklt from the Department of Revenue Administration in March 2025.
About the Corporate Income Tax
The IRS and most states require corporations to file an income tax return, with the exact filing requirements depending on the type of company.
Sole proprietorships or disregarded entities like LLCs are filed on Schedule C (or the state equivalent) of the owner's personal income tax return, flow-through entities like S Corporations or Partnerships are generally required to file an informational return equivilent to the IRS Form 1120S or Form 1065, and full corporations must file the equivalent of federal Form 1120 (and, unlike flow-through corporations, are often subject to a corporate tax liability).
Additional forms are available for a wide variety of specific entities and transactions including fiduciaries, nonprofits, and companies involved in other specific types of business.
Historical Past-Year Versions of New Hampshire DP-14 Bklt
We have a total of eight past-year versions of DP-14 Bklt in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
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