United States of America: Implementation of New Hampshire House Bill 15 including tax obligation for rental and room facilitators

House Bill 15 enters into force on 1 October 2021. The bill imposes the obligation to collect and remit meals and rooms taxes on rental facilitators and room facilitators. Rental facilitator means any person having the possibility to rent, offer, reserve, book, arrange etc. the rental of a motor vehicle, whether directly, through the internet or any other way. (160:5). Room facilitator means any person having the possibility to rent, offer, reserve, book, arrange etc. occupancy to an occupant, whether directly, through the internet or any other way. (160:6).