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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 creates a flat tax rate on meals.

From the bill's official ANALYSIS section.

In the bill's words

Quoted verbatim from the bill as amended by the House. Passages chosen from the operative text.Computed by this site

“A tax of 8.5 percent is imposed for taxable meals, provided that cents or fractions of cents shall be rounded up to the next whole nickel.”
Section 2
“Beginning on July 1, [1999] 2027, and for each fiscal year thereafter, the department shall pay over all revenue collected pursuant to RSA 78-A:6, [II-a] III to the state treasurer for deposit in the education trust fund established by RSA 198:39.”
Section 3
“The operator shall collect the taxes imposed by this section and shall pay them over to the state as provided in this chapter.”
Section 2

Official record

Bill page — docket & status

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

Votes

yeanay
Starting text: Bill as introduced
  • Feb 4, 2026HouseCommittee report· consent calendar: Ought to Pass with Amendment # 2026-0434h (NT)16–0
    Overall
    100% yea
  • Feb 19, 2026HouseVoice voteAmendment 2026-0434hadopted
  • Feb 19, 2026HouseVoice voteOught to Pass with Amendment 2026-0434hadopted
    Resulting text: Bill as amended by the House
  • Apr 9, 2026SenateCommittee report: Inexpedient to Legislate5–0
    Overall
    100% yea
  • Apr 9, 2026SenateVoice voteInexpedient to Legislateadopted

Hearings and debates

  • Jan 14, 2026Public hearingHouse Ways and Means1:17:20–1:38:0220m 42slocated in the stream transcriptPublic Hearing
  • Jan 28, 2026Public hearingHouse Ways and Means5:25:48–5:27:061m 18slocated in the stream transcriptFull Committee Work Session; Executive Session
  • Feb 19, 2026Floor debateHouse floorWatchnot located in the transcript — opens the full streamOught to Pass with Amendment 2026-0434h — adopted, voice vote; Amendment # 2026-0434h — adopted, voice vote
  • Apr 1, 2026Public hearingSenate Ways and Means43:39–46:573m 18slocated in the stream transcriptHearing
  • Apr 9, 2026Floor debateSenate floorWatchnot located in the transcript — opens the full streamCommittee Report: Inexpedient to Legislate; Vote 5-0; CC; Inexpedient to Legislate — adopted, voice vote

Timestamps locate where this bill is taken up in the chamber's YouTube stream.

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.