1. (a) Motor vehicle rentals shall be taxed upon the gross rental receipts including charges for items such as, but not limited to:

   1. (1) Excess mileage;
   2. (2) Drop-off fees;
   3. (3) Under-age surcharges;
   4. (4) Second driver fees; or
   5. (5) Airport access fees.

2. (b) Gross rental receipts shall include, but not be limited to, the receipts for the rental, when a driver is not provided for the following vehicles:

   1. (1) A bus;
   2. (2) A taxi;
   3. (3) A recreational vehicle as defined in RSA 216-I:1, VIII; or
   4. (4) A limousine.

3. (c) Gross rental receipts shall not include the receipts for the performance of a service by the owner of a motor vehicle or any rental facilitator when a motor vehicle is required in the performance of the service such as, but not limited to, services by:

   1. (1) Taxi companies;
   2. (2) Limousine companies;
   3. (3) Bus companies; or
   4. (4) Vehicles modified for the transportation of individuals with disabilities.

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; ss by #5912, eff 10-14-94; ss and moved by #6690, eff 2-21-98 (see Rev 704.03); ss by #6750, eff 5-19-98; ss by #6807, INTERIM, eff 7-21-98, EXPIRES: 11-18-98; ss by #6870, eff 10-20-98; ss by #8653, eff 6-8-06; ss by #10714, eff 11-7-14 (from Rev 709.01); ss by #13432, eff 8-12-22; ss by #14105, eff 10-29-24, EXPIRES: 10-29-34