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HB 1090 · 2026 · House · Ways and Means Committee

Flat tax rate on meals

AI-generated

(New Title) relative to meals and rooms taxes.

Creates a flat tax rate applicable to meals under the meals and rooms tax.AI-generated

Status

Killed in the Senate — Inexpedient to Legislate · April 3, 2026
  1. Introduced
  2. House
  3. Senate
  4. Governor
  5. Law

Analysis

This bill subjects certain water vehicles to meals and rooms taxes and creates a flat gross rental receipt tax rate.

From the bill's official ANALYSIS section.

Official record

gc.nh.gov · the authoritative source

Sponsors

Rep. Terry SpahrDPrime

Public testimony

39 signed in online · 16 wrote testimony

0% support100% oppose0% neutral

In their wordsVerbatim, exactly as submitted

The White Mountains Attractions Association is a destination marketing organization representing over 300 tourism businesses and several communities across the White Mountains region, one of the state’s most important tourism and economic drivers.
Charyl Reardon, Woodstock · White Mountains Attractions Associationopposes
I oppose this bill for various reasons. First, STR are already clearly defined under NH Law and subject to Rooms and Meals Tax. Expanding the definition of hotels to include STR creates confusion and is unnecessary.
Natalie Medved, Thorntonopposes
The Lakes Region Tourism Association opposes HB 1090. The Association represents 450 businesses in the Lakes Region and Central NH.
Amy Landers, Tiltonopposes

Verbatim excerpts of submitted testimony, quoted from the testimony tool.

Read the testimony · as of Aug 12, 2026

Hearings

  • 2026-01-1410:00 amHouse Ways and MeansGP 154Public hearing
  • 2026-01-261:00 pmHouse Ways and MeansGP 159Public hearingcancelled
  • 2026-01-262:00 pmHouse Ways and MeansGP 159Public hearingcancelled
  • 2026-01-281:00 pmHouse Ways and MeansGP 154Public hearingrescheduled
  • 2026-01-282:00 pmHouse Ways and MeansGP 154Public hearingrescheduled
  • 2026-04-019:15 amSenate Ways and MeansSH 122-123Public hearing

Legislative history

  1. Jan 7, 2026HouseIntroduced 01/07/2026 and referred to Ways and Means HJ 1 P. 5
  2. Jan 14, 2026HousePublic Hearing: 01/14/2026 11:00 am GP 154
  3. Jan 26, 2026House==CANCELLED== Full Committee Work Session: 01/26/2026 01:00 pm GP 159
  4. Jan 26, 2026House==CANCELLED== Executive Session: 01/26/2026 02:00 pm GP 159
  5. Jan 28, 2026HouseFull Committee Work Session: 01/28/2026 01:00 pm GP 159
  6. Jan 28, 2026HouseExecutive Session: 01/28/2026 02:00 pm GP 154
  7. Feb 4, 2026HouseCommittee Report: Ought to Pass with Amendment # 2026-0434h (NT) 02/04/2026 (Vote 16-0; CC) HC 7 P. 23
  8. Feb 19, 2026HouseAmendment # 2026-0434h: AA VV 02/19/2026 HJ 5 P. 37
  9. Feb 19, 2026HouseOught to Pass with Amendment 2026-0434h: MA VV 02/19/2026 HJ 5 P. 37
  10. Feb 19, 2026SenIntroduced 02/19/2026 and Referred to Ways and Means; SJ 5
  11. Apr 1, 2026SenHearing: 04/01/2026, Room 122-123, SH, 09:45 am; SC 12
  12. Apr 9, 2026Sen: Inexpedient to Legislate; Vote 5-0; CC; 04/09/2026; SC 13
  13. Apr 9, 2026SenInexpedient to Legislate, MA, VV === BILL KILLED ===; 04/09/2026; SJ 8

Coverage

No reporting linked yet.

Documents (PDF)

Bill text & amendments link direct to gc.nh.gov; committee reports stream from the state record.