What is the Meals and Rentals Tax?
An 8% tax is assessed upon patrons of hotels and restaurants, on rooms and meals costing $.36 or more. An 8% tax is also assessed on motor vehicle rentals. Motor vehicle fees, other than the Motor Vehicle Rental Tax, are administered by the NH Department of Safety (RSA 261). For more information on motor vehicle fees, please contact the NH Department of Safety, Division of Motor Vehicles, 33 Hazen Drive, Concord, NH 03305.