1. (a) When measuring the length of a rental agreement for purposes of determining taxability pursuant to RSA 78-A:3, XVIII, computation of the rental period shall begin with the first day of the rental agreement whether or not possession of the rented motor vehicle has been taken, and:

   1. (1) If the motor vehicle rental period is not known, the tax shall be collected when the rent is paid;

   2. (2) When there is a signed rental agreement between the operator and the renter for:

      1. a. More than 180 consecutive days, the operator shall not collect tax from the renter; or
      2. b. Not more than 180 consecutive days, the operator shall collect and remit tax on the total amount of rent received;

   3. (3) If the rental period continues for more than 180 consecutive days:

      1. a. Any tax collected prior to such time shall be refunded by the operator to the renter; and

      2. b. Any portion of such tax that has been remitted to the state shall be returned to the operator through the issuance of a notice of credit or refund to the operator upon:

         1. 1. Written request by the operator to:

            NH Department of Revenue Administration

            Audit Division

            PO Box 1388

            Concord, NH, 03302-1388; and

         2. 2. The request being received within the statute of limitations provided in RSA 21-J:29, I(b), pursuant to RSA 21-J:28-a;

   4. (4) The request, pursuant to (a)(3)b., above, shall include:

      1. a. Verification that the tax has been refunded to the renter such as, but not limited to:

         1. 1. Copies of both sides of the canceled check; or
         2. 2. A signed statement from the renter attesting to the refund received; and

      2. b. Proof of the motor vehicle rental period that documents:

         1. 1. The beginning date of motor vehicle rental period through the 180th consecutive day, such as but not limited to:

            1. (i) A copy of the original motor vehicle rental agreement; and
            2. (ii) Any amendments to the original agreement;
   5. (5) The operator shall continue to retain the original documentation relating to long term motor vehicle rentals in accordance with the provisions of Rev 708.01; and
   6. (6) The operator may use the notice of credit issued pursuant to (3)b, above, to reduce the operator’s liability in any return filed subsequent to the receipt of the notice of credit by the operation.

2. (b) A request for an exemption for vehicles modified for the transport of individuals with physical disabilities from the collection and payment of the tax imposed by RSA 78-A, shall:

   1. (1) Be made in writing to the commissioner and mailed to:

      New Hampshire Department of Revenue Administration

      Taxpayer Services Division

      PO Box 3306

      Concord, NH 03302-3306; and

   2. (2) Contain the following information:

      1. a. The operator’s taxpayer identification number;
      2. b. The operator’s meals and rentals tax license number; and

      3. c. Proof that the motor vehicle that is the subject of the exemption request possesses modifications suitable for the transport of passengers with physical disabilities that require a wheelchair or other special adaptation, including:

         1. 1. The modified vehicle’s vehicle identification number;
         2. 2. The date the vehicle modifications were made;
         3. 3. A complete description of vehicle modifications that were made; and
         4. 4. A copy of the registration(s) indicating the vehicle has been approved for use by persons with physical 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; amd by #5912, eff 10-14-94; renumbered by #6690, (from Rev 704.01); ss and moved by #6750, eff 5-19-98 (from Rev 704.07); ss by #8653, eff 6-8-06; ss by #10714, eff 11-7-14 (from Rev 709.03); renumbered by #11021 (formerly Rev 704.03); ss by #12366, eff 8-22-17; amd by #13077, eff 7-25-20; ss by #14105, eff 10-29-24, EXPIRES: 10-29-34