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To request forms, please email forms@dra.nh.gov or call the Forms Line at (603) 230-5001. If you have a substantive question or need assistance completing a form, please contact Taxpayer Services at (603) 230-5920.
There are some exceptions for schools, charities, and nonprofits. Starting on October 1, 2021, the meals and rooms tax rate was decreased from 9% to 8.5%. The tax is collected by hotels, restaurants, caterers, and other businesses.
Meals taxes are special taxes that apply to purchases of prepared foods for immediate consumption, and not just to meals eaten in a restaurant. They do not, however, apply to groceries or other non-prepared foods.
Food clothing Sales of food for human consumption (other than meals sold by a restaurant) and clothing costing $175 or less. For items that cost more than $175, sales tax is only due on the amount over $175 per item.
The Massachusetts (MA) state sales tax rate is currently 6.25%. Sales tax is a tax paid to a governing body (state or local) for the sale of certain goods and services.
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Massachusetts meals tax vendors are responsible for: Registering with DOR to collect the sales tax on meals. Collecting a 6.25% sales tax (and, where applicable, a 0.75% local option meals excise) on all taxable sales of meals.
Its sales tax base is narrowly defined, however. In addition to exempting food, clothing, prescriptions and other basic necessities, Massachusetts exempts most services, several manufacturing business inputs and several other items.
Yes. Numerous short-term rental hosts in New Hampshire file several state and local lodging tax returns every year. For many, filing solutions such as MyLodgeTax can relieve this burden.

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