N.H. Admin. Code § Rev 701.15 - Operator

"Operator" means "operator" as defined in RSA 78-A:3II, XI and includes a person:

(a) Offering sleeping accommodations for rent to the general public, including owners of private homes who offer sleeping accommodations for rent to the general public;

(b) Charging for a taxable meal;

(c) Offering a motor vehicle to a renter under a rental agreement that is subject to the tax; or

(d) Who acts in the capacity of an agent, whether as lessee, sublessee, mortgagee, licensee or otherwise, for an owner in renting sleeping accommodations, a motor vehicle or providing taxable meals.

Notes

N.H. Admin. Code § Rev 701.15

#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; ss by #5399, eff 5-21-92 (See Revision Note at part heading for Rev 701); ss and moved by #6750, eff 5-19-98 (from Rev 701.15); moved by #6870 (from Rev 701.16) , eff 10-20-98l ss by #8653, eff 6-8-06

Amended byVolume XXXIV Number 46, Filed November 13, 2014, Proposed by #10714, Effective 11/7/2014. Amended by Volume XL Number 33, Filed August 13, 2020, Proposed by #13077, Effective 7/25/2020, Expires 7/25/2030.