N.H. Code Admin. R. Rev 701.12
Rev 701.12
Effective Oct 29, 2024#2205, eff 12-12-82; ss by #2504, eff 10-12-83; ss by #3181, eff 1-22-86; ss by #4061, eff 5-29-86; ss by #5399, eff 5-21-92 (See Revision Note at part heading for Rev 701); ss and moved by #6750, eff 5-19-98 (from Rev 701.15); moved by #6870 (from Rev 701.16), eff 10-20-98, ss by #8653, eff 6-8-06; ss by #10714, eff 11-7-14 (from Rev 701.13); ss by #13077, eff 7-25-20; ss by #13432, eff 8-12-22; ss by #14105, eff 10-29-24, EXPIRES: 10-29-34 (formerly Rev 701.15)Department of Revenue Administration
“Operator” means “operator” as defined in RSA 78-A:3, XIII. This term includes a person:
- (a) Offering sleeping accommodations for rent to the general public, including owners of private homes who offer sleeping accommodations for rent to the general public;
- (b) Charging for a taxable meal;
- (c) Offering a motor vehicle to a renter under a rental agreement that is subject to the tax;
- (d) Who acts in the capacity of an agent, whether as lessee, sublessee, mortgagee, licensee, or otherwise, for an owner in renting sleeping accommodations or a motor vehicle or providing taxable meals; or
- (e) Who is a rental facilitator or room facilitator.
Source. #2205, eff 12-12-82; ss by #2504, eff 10-12-83; ss by #3181, eff 1-22-86; ss by #4061, eff 5-29-86; ss by #5399, eff 5-21-92 (See Revision Note at part heading for Rev 701); ss and moved by #6750, eff 5-19-98 (from Rev 701.15); moved by #6870 (from Rev 701.16), eff 10-20-98, ss by #8653, eff 6-8-06; ss by #10714, eff 11-7-14 (from Rev 701.13); ss by #13077, eff 7-25-20; ss by #13432, eff 8-12-22; ss by #14105, eff 10-29-24, EXPIRES: 10-29-34 (formerly Rev 701.15)