Jason Bugg

Testimony for HB 1068: Meals and Rooms Tax Definitions Hearing Date: Wednesday, January 14, 2026 To: House Ways and Means Committee Re: Opposition to HB 1068 Position: Oppose / Inexpedient to Legislate (ITL) Dear Chairman and Members of the Committee, I am a property owner in Bradford, New Hampshire. I am writing to express my opposition to HB 1068. This bill seeks to redefine private residential homes as "hotels" for tax purposes. While I understand the goal of tax parity, short-term rentals (STRs) in towns like Bradford are fundamentally different from commercial hotels. We do not have the same infrastructure, staffing, or commercial scale. By expanding the definitions of "hotel" and "occupant" to include accessory dwelling units and private homes for up to 185 days, this bill adds a significant administrative and financial burden on small-scale hosts. Many of us use this income to maintain historic properties and pay high local property taxes. I urge the committee to vote ITL on HB 1068 to protect the unique, residential character of New Hampshire’s tourism economy.