taxing certain occupants who have established permanent residences under the meals and rooms tax.

Summary

The bill rewrites key terms in New Hampshire’s meals and rooms tax law, broadening the definition of a hotel and defining “occupancy,” “occupant,” and “short‑term rental.” It subjects anyone renting a room for less than 185 days – excluding permanent residents – to the tax. The change aims to capture revenue from modern lodging arrangements such as Airbnb‑style rentals.

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