Why am I required to reapply for a Meals & Rentals Tax License every two years?
RSA 78-A:4 requires each owner/operator to register with the Department prior to opening a hotel, offering sleeping accommodations, selling taxable meals, or renting motor vehicles by applying for a Meals & Rentals Tax License. This law also states that the registration/license expires on June 30th in each odd numbered year. Because of this, operators are required to reapply for a Meals & Rentals License Renewal using a Form CD-3 and submit it to the Department in June of each odd numbered year along with a $5.00 administrative fee.
