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New Hampshire · Through 2025 regular legislative session, or December 2025

RSA 78-A:4-a: Advertisements of Short-Term Rentals.

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Where this section sits in the code
  1. Title V: TAXATION
  2. Chapter 78-A: TAX ON MEALS AND ROOMS

Any advertisement for a short-term rental by print, display, publication, distribution, or online listing offering a short-term rental shall include the meals and rooms license number of the operator, as defined in RSA 78-A:3. Violation of the provisions of this section may result in a warning from the department of revenue administration that the operator's license may be revoked, suspended, or denied. The warning shall include notification to the operator of his or her obligation to obtain a meals and rooms license and pay the meals and rooms tax under this chapter. Subsequent violations of the provisions of this section may constitute sufficient cause for revocation, suspension, or denial of license. Nothing in this section shall be construed to change or alter the nature of the use of a property for the purpose of determining compliance with a local zoning ordinance.

Collected 2026-09-05T12:41:45Z. Source file · JSON

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