NH HB1090

Expands the definition of "motor vehicle" under the meals and rooms tax to include vessels designed to transport persons or property on public waterways that require registration (motorboats), subjecting motorboat rentals to the 8.5% tax

Exempts separately stated highway toll charges that are electronically billed to motor vehicle owners from the definition of "gross rental receipts" for tax purposes

Establishes a flat 8.5% tax rate on all taxable meals, eliminating the current schedule for meals under $1.00 in price

Changes rounding rules for taxable meals from rounding to the nearest cent to rounding up to the next whole nickel

Directs all revenue collected from motor vehicle rentals (including motorboats) to the Education Trust Fund beginning July 1, 2026, with the bill taking effect April 1, 2027