STATE OF NEW HAMPSHIRE
SENATE
REPORT OF THE COMMITTEE
FOR THE CONSENT CALENDAR
Thursday, April 2, 2026
THE COMMITTEE ON Ways and Means
to which was referred HB 1090-FN
AN ACT relative to meals and rooms taxes.
Having considered the same, the committee recommends that the Bill
IS INEXPEDIENT TO LEGISLATE
BY A VOTE OF: 5-0
Senator Keith Murphy
For the Committee
This bill would require meals and rooms tax operators to collect tax on every transaction no matter how small, rounding up to the nearest nickel on meals but not on rooms. Thus, a tax due of $2.31 would require a payment of $2.35. The committee heard testimony from the NH Restaurant and Lodging Association that their point-of-sale systems do not have this capability, as those systems are currently configured to enable rounding to the nearest nickel, not just upwards to the nearest nickel. Further, operators are concerned about collecting 8.5% on both meals and rooms but rounding the tax due differently for each. For these reasons, the committee unanimously recommended the bill be found inexpedient to legislate.
Sonja Caldwell 271-2117
FOR THE CONSENT CALENDAR
Ways and Means
HB 1090-FN, relative to meals and rooms taxes.
Inexpedient to Legislate, Vote 5-0.
Senator Keith Murphy for the committee.
This bill would require meals and rooms tax operators to collect tax on every transaction no matter how small, rounding up to the nearest nickel on meals but not on rooms. Thus, a tax due of $2.31 would require a payment of $2.35. The committee heard testimony from the NH Restaurant and Lodging Association that their point-of-sale systems do not have this capability, as those systems are currently configured to enable rounding to the nearest nickel, not just upwards to the nearest nickel. Further, operators are concerned about collecting 8.5% on both meals and rooms but rounding the tax due differently for each. For these reasons, the committee unanimously recommended the bill be found inexpedient to legislate.