N.H. Code Admin. R. Rev 710.07 – Form CD-100, Meals and Rentals Request to Update or Change License

(a) An operator shall complete and file a Form CD-100 “Meals & Rentals Request to Update or Change License” to:
1. (1) Request a change or update to a license;
2. (2) Notify the department that the operation has ceased; or
3. (3) Notify the department of a change in the operator’s:
  1. a. Contact person;
    b Business partners, members, officers, or persons in managerial capacity; or
  2. c. Mailing address, email address, telephone number, or banking institution.
(b) An operator shall notify the department within 30 days of any of the changes listed in (a) above.
(c) The department shall consider the operator’s information on the most recently filed Form CD-3 “Application for Meals & Rentals Tax Operator’s License” or Form CD-100 to be the operator’s last known abode or last known business address required by RSA 78-A:15 for sufficient service in any license revocation, suspension, or renewal denial proceeding.
(d) It shall not be sufficient for an operator only to file a Form CD-100 to notify the department of a change of the business location. If an operator changes its business location, the operator shall file an application with the department for a new meals and rentals license for that new location and shall file Form CD-100 to notify the department of the new location which shall serve to cease the prior license.
Source. #10714, eff 11-7-14; ss by #14105, eff 10-29-24, EXPIRES: 10-29-34
APPENDIX I: STATE STATUTE IMPLEMENTED
Rule
Specific State Statute the Rule Implements
Rev 701.01
RSA 78-A:2, II; RSA 78-A:3, XX
Rev 701.02
RSA 78-A:2, II
Rev 701.03
RSA 78-A:2, II
Rev 701.04
RSA 78-A:2, II; RSA 78-A:6-c, II(d)
Rev 701.05
RSA 78-A:3, IV
Rev 701.06
RSA 78-A:2, II; RSA 78-A:3, XI
Rev 701.07
RSA 78-A:2, II; RSA 78-A:3, VII
Rev 701.08
RSA 78-A:2, II
Rev 701.09
RSA 78-A:2, II; RSA 78-A:3, VIII
Rev 701.10
RSA 78-A:2, II; RSA 78-A:3, X
Rev 701.11
RSA 78-A:2, II; RSA 78-A:3, XII
Rev 701.12
RSA 78-A:2, II; RSA 78-A:3, XIII
Rev 701.13
RSA 78-A:2, II; RSA 78-A:3, XVI
Rev 701.14
RSA 78-A:2, II; RSA 78-A:6-c, II
Rule
Specific State Statute the Rule Implements
Rev 701.15
RSA 78-A:2, II; RSA 78-A:3, XVII
Rev 701.16
RSA 78-A:2, II; RSA 78-A:3, XX
Rev 701.17
RSA 78-A:2, II; RSA 78-A:3, XXI
Rev 701.18
RSA 78-A:2, II; RSA 78-A:3, XXII
Rev 701.19
RSA 78-A:2, II; RSA 78-A:9, II(b)
Rev 701.20
RSA 78-A:2, II; RSA 78-A:3, XI
Rev 701.21
RSA 78-A:2, II; RSA 78-A:3, XXIII
Rev 701.22
RSA 78-A:2, II
Rev 701.23
RSA 78-A:2, II
Rev 701.24
RSA 78-A:2, II; RSA 78-A:3, XXIV
Rev 701.25
RSA 78-A:2, II; RSA 78-A:3, XXV
Rev 701.26
RSA 78-A:2, II; RSA 21-J:27-a
Rev 701.27
RSA 78-A:2, II; RSA 78-A:3, VIII
Rev 702.01
RSA 78-A:2, II, RSA 78-A:3, XXV; RSA 78-A:6; RSA 78-A:7, I(a)
Rev 702.02
RSA 78-A:2, II; RSA 78-A:3, XXV; RSA 78-A:3, IV
Rev 702.03
RSA 78-A:2, II; RSA 78-A:3, IV and VIII
Rev 702.04
RSA 78-A:2, II; RSA 78-A:3, X; RSA 78-A:6-c, VII
Rev 702.05
RSA 78-A:2, II; RSA 78-A:6-c, I and VII
Rev 702.06 – Rev 702.07
RSA 78-A:2, II; RSA 78-A:6-c, II
Rev 702.08
RSA 78-A:2, II; RSA 78-A:3, XX
Rev 702.09
RSA 78-A:2, II; RSA 78-A:6-c, VIII
Rev 702.10
RSA 78-A:2, II; RSA 78-A:6-c, IV
Rev 702.11
RSA 78-A:6-c, III
Rev 702.12
RSA 21-J:13, I; RSA 78-A:2, II
Rev 702.13
RSA 78-A:2, II; RSA 78-A:6-c, X
Rev 702.14
RSA 78-A:2, II
Rev 702.15
RSA 78-A:2, II; RSA 78-A:3, VIII; RSA 78-A:3, XX
Rev 702.16
RSA 78-A:2, II; RSA 78-A:3 X; RSA 78-A: 6-c, I
Rev 702.17
RSA 78-A:2, II; RSA 78-A:3, VIII, RSA 78-A:3, XIII
Rev 702.18
RSA 78-A:6-b; RSA 78-A:11; RSA 78-A:19
Rev 702.19
RSA 78-A:2, II; RSA 78-A:6-b, III
Rev 703.01
RSA 78-A:6, I; RSA 78-A:6; RSA 78-A:7, I(a)
Rev 703.02
RSA 78-A:3, VII; RSA 78-A:3, XIII; RSA 78-A:6-d
Rev 703.03
RSA 78-A:3, VII
Rev 703.04
RSA 78-A:2, II; RSA 78-A:3, XV
Rev 703.05
RSA 78-A:2, II; RSA 78-A:6-b; RSA 78-A:19; RSA 78-A:11
Rev 703.06
RSA 78-A:2, II; RSA 78-A:6-b, III
Rev 703.07 – Rev 703.09
RSA 78-A:2, II
Rev 703.10
RSA 78-A:3, XIX-a; RSA 78-A:3, XVII
Rev 704.01
RSA 78-A:2, II; RSA 78-A:6, II-a; RSA 78-A:3, VI
Rev 704.02
RSA 78-A:2, II; RSA 78-A:11; RSA 78-A:19; RSA 78-A:3, VI
Rev 704.03
RSA 78-A:2, II
Rev 704.04
RSA 21-J:13, I; RSA 78-A:2, II; RSA 78-A:3, XVIII
Rev 704.05 – Rev 704.06
RSA 78-A:2, II; RSA 78-A:3, VI
Rev 704.07
RSA 78-A:3, VI; RSA 78-A:3, XIII; RSA 78-A:3, XVIII-a.
Rev 705.01
RSA 78-A:2, II; RSA 78-A:4; RSA 78-A:4-a
Rule
Specific State Statute the Rule Implements
Rev 705.02
RSA 78-A:4, I
Rev 705.03
RSA 78-A: 4, I; RSA 78-A:4; RSA 78-A:4, IV
Rev 705.04
RSA 78-A:2, II; RSA 78-A:4
Rev 705.05
RSA 78-A:2, II; RSA 78-A:8
Rev 705.06
RSA 78-A:2, II; RSA 78-A:8, II
Rev 705.07 – Rev 705.09
RSA 78-A:2, II
Rev 705.10
RSA 78-A:2, II; RSA 78-A:8-b
Rev 706.01
RSA 78-A:2, II; RSA 78-A:8, I; RSA 78-A:8, IV; RSA 78-A:8, V
Rev 706.02 – Rev 706.06
RSA 78-A:2, II; RSA 78-A:8; RSA 78-A:9
Rev 706.07
RSA 78-A:2, II; RSA 78-A:8
Rev 707.01
RSA 78-A:2, II; RSA 78-A:7, II; RSA 78-A:8, II; RSA 78-A:9, I
Rev 707.02
RSA 21-J:39; RSA 78-A:7, II
Rev 707.03
RSA 78-A:2, II
Rev 707.04
RSA 78-A:2, II; RSA 78-A:8
Rev 707.05
RSA 78-A:2, II; RSA 78-A:7, I
Rev 707.06
RSA 78-A:2, II
Rev 708.01
RSA 78-A:11, RSA 78-A:19
Rev 708.02
RSA 78-A:2, II; RSA 21-J:14
Rev 708.03
RSA 78-A:2, II; RSA 21-J:28-b
Rev 709.01
RSA 78-A:2, II; RSA 21-J:33-a
Rev 709.02
RSA 78-A:2, II; RSA 21-J:33-b
Rev 709.03
RSA 78-A:2, II; RSA 21-J:33-c
Rev 710.01
RSA 78-A:2, II
Rev 710.02
RSA 78-A:8
Rev 710.03
RSA 78-A:2, II; RSA 78-A:8; RSA 78-A:19
Rev 710.04
RSA 78-A:2, II; RSA 78-A:4
Rev 710.05
RSA 78-A:2, II; RSA 21-J:29
Rev 710.06
RSA 78-A:2, II; RSA 78-A:8-b
Rev 710.07
RSA 78-A:2, II; RSA 78-A:4; RSA 78-A:15, II
APPENDIX II: TAX DUE COMPUTATION EXAMPLE IN Rev 702.13(a)
2 for 1
20% Discount
$10.00 Dinner
$10.00 Dinner
$10.00 2^nd Dinner
($2.00) discount
$20.00 Total Meals
$8.00 Total Meal
($10.00) Free Dinner
.68 tax at 8.5%
$10.00 Total
$8.68 Total Paid
.85 tax at 8.5%
$10.85 Amount Paid
Tax Due = $.85
Tax Due =$.68