1. (a) Every individual or entity intending to sell meals, rent rooms, rent motor vehicles, or act as a rental facilitator or room facilitator, shall apply for a meals and rentals tax license, as required by RSA 78-A:4, by:

   1. (1) Completing and filing a “Meals and Rentals Tax License Application” with the department electronically, through the Granite Tax Connect web portal located at https://gtc.revenue.nh.gov/; or

   2. (2) Completing and filing a paper Form CD-3, “Application for Meals and Rentals Tax Operator’s License”, available by:

      1. a. Accessing www.revenue.nh.gov;
      2. b. Calling the collections division at (603) 230-5900; or

      3. c. Writing to:

         NH Department of Revenue Administration

         Collections Division

         109 Pleasant Street

         PO Box 637

         Concord, NH 03302-0637.

2. (b) Every individual or entity intending to sell meals, rent rooms, rent motor vehicles, or act as a rental facilitator or room facilitator shall be issued a license, applied for through (a) above, or with the department prior to the opening of business.
3. (c) A separate license shall be required for each business location of the operator.

4. (d) A catering business shall obtain:

   1. (1) A separate operator's license for each fixed location where taxable meals are regularly served; and
   2. (2) A single separate operator's license for the occasional serving of meals at various locations such as those listed in Rev 701.01.

5. (e) Mobile catering businesses and vending truck operators shall:

   1. (1) Obtain a single operator's license covering the overall business rather than an individual operator's license for each mobile vending truck they operate;
   2. (2) Display their operator’s license number on the outside of each vehicle; and
   3. (3) Display a reprint, provided by the department, of their license in each vehicle.
6. (f) Any person in the business of renting motor vehicles shall obtain a separate operator's license for each fixed location where vehicles are rented.

7. (g) A rental facilitator or room facilitator shall:

   1. (1) Obtain a single operator’s license covering all rental facilitator business, and a separate operator’s license covering any room facilitator business; and
   2. (2) Prominently and conspicuously display such operator’s license numbers wherever such rental facilitator or room facilitator transactions are conducted.
8. (h) A meals and rentals tax operator’s license shall not be transferable.
9. (i) A meals and rentals tax operator’s license shall be posted in a conspicuous location for public view.
10. (j) Any advertisement for a short-term rental shall prominently and conspicuously display the operator’s license number.
11. (k) An operator’s failure to comply with the requirements specified in (i) or (j) above, after receiving a warning from the department, shall constitute sufficient cause for revocation, suspension, or denial of the operator’s license.

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; amd by Interim #4786, eff 3-21-90; ss by #4889, eff 7-31-90; ss by #5399, eff 5-21-92; ss by #6750, eff 5-19-98; ss by #7505, eff 6-19-01; ss by #8653, eff 6-8-06; ss by #10714, eff 11-7-14 (from Rev 703.01); amd by #12184, eff 5-24-17; paras (a) and (b) amd by #12907, eff 10-23-19; para (j) amd by #13077, eff 7-25-20; ss by #13432, eff 8-12-22; ss by #14105, eff 10-29-24, EXPIRES: 10-29-34