NH HB1068

Expands the definition of "hotel" under New Hampshire's meals and rooms tax law to explicitly include rooms or private homes advertised and rented through online platforms (such as Airbnb or VRBO)

Broadens the definitions of "occupancy" and "occupant" to cover homes, apartments offering sleeping accommodations, and short-term rentals, in addition to traditional hotels

Specifies that an "occupant" is someone who rents accommodations for less than 185 days under any lease, concession, permit, or agreement

Expands the definition of "short-term rental" to include accessory dwelling units (ADUs) in homes or apartments rented for tourist or transient use for less than 185 consecutive days

Takes effect 60 days after passage