New Hampshire Revised Statutes 78-A:6-d – Exception to Tax; Occupancy
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The following are not taxable occupancies:
I. Occupancy at a hospital licensed under RSA 151, or a convalescent home, nursing home, or home for the aged.
II. Occupancy at any establishment operated by any state or United States agency or institution, except the New Hampshire department of resources and economic development.
III. Occupancy at 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. 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.
V. Occupancy furnished in a seasonal camp for children under the age of 18 years.
VI. 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 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 “educational purposes” means:
(1) The instruction or training of an individual for the purpose of improving or developing the individual’s capabilities;
(2) The instruction of the public on subjects useful to the individual and beneficial to the community; or
(3) With respect to a specific educational organization, the conduct of alumni, student or athletic functions or events.
VII. Occupancy of living quarters, sleeping, or household accommodations to any student necessitated by attendance at a school as defined in N.H. Rev. Stat. § 78-A:3.
VIII. Occupancy of living quarters, sleeping or household accommodations necessitated by the partial or complete destruction of a person’s permanent residence.
IX. Advance deposits which are forfeited by a prospective occupant shall not be taxed under this chapter. However, if such advance deposit is a payment in full for a room rent, including tax, and is retained by the operator, the operator shall remit that portion of the payment which represents the meals and rooms tax to the state.
I. Occupancy at a hospital licensed under RSA 151, or a convalescent home, nursing home, or home for the aged.
Terms Used In New Hampshire Revised Statutes 78-A:6-d
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- following: when used by way of reference to any section of these laws, shall mean the section next preceding or following that in which such reference is made, unless some other is expressly designated. See New Hampshire Revised Statutes 21:13
- person: may extend and be applied to bodies corporate and politic as well as to individuals. See New Hampshire Revised Statutes 21:9
- state: when applied to different parts of the United States, may extend to and include the District of Columbia and the several territories, so called; and the words "United States" shall include said district and territories. See New Hampshire Revised Statutes 21:4
- United States: shall include said district and territories. See New Hampshire Revised Statutes 21:4
II. Occupancy at any establishment operated by any state or United States agency or institution, except the New Hampshire department of resources and economic development.
III. Occupancy at 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. 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.
V. Occupancy furnished in a seasonal camp for children under the age of 18 years.
VI. 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 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 “educational purposes” means:
(1) The instruction or training of an individual for the purpose of improving or developing the individual’s capabilities;
(2) The instruction of the public on subjects useful to the individual and beneficial to the community; or
(3) With respect to a specific educational organization, the conduct of alumni, student or athletic functions or events.
VII. Occupancy of living quarters, sleeping, or household accommodations to any student necessitated by attendance at a school as defined in N.H. Rev. Stat. § 78-A:3.
VIII. Occupancy of living quarters, sleeping or household accommodations necessitated by the partial or complete destruction of a person’s permanent residence.
IX. Advance deposits which are forfeited by a prospective occupant shall not be taxed under this chapter. However, if such advance deposit is a payment in full for a room rent, including tax, and is retained by the operator, the operator shall remit that portion of the payment which represents the meals and rooms tax to the state.