HB 1090 New Hampshire House · 2026 Regular Session

relative to meals and rooms taxes.

HB 1090 applies New Hampshire's 8.5% meals and rooms tax to motorboat rentals. It expands the definition of "motor vehicle" to include registered watercraft (like motorboats) used on public waterways and requires rental companies to collect this tax on all boat rental receipts. The bill also changes tax rounding rules to the nearest nickel for all taxable transactions. This affects boat rental businesses statewide, with estimated annual revenue increases of about $189,000 for the Education Trust Fund.

Issues: ✓ Budget & Taxes

Bill status failed 3 of 5 stages cleared

Introduction

Dec 2025

Committee Review

Apr 2026

House Passage

Feb 2026

Senate Passage

Governor

Introduced Dec 1, 2025 Last action Apr 3, 2026

Maddy AI version diff · 1 comparison

What changed between versions

Introduced → As Amended by the House · 4 edits

MODERATE

The House amendment significantly narrowed the bill's scope by removing the provision that would have expanded meals and rooms taxes to water vehicles (motorboats). The remaining bill focuses on simplifying the meal tax rate schedule and changing rounding rules, plus clarifying that separately billed highway tolls are excluded from gross rental receipts. The effective date was also pushed back from April 1, 2027 to July 1, 2027.

SCOPE

Removed the definition of 'motor vehicle' in RSA 78-A:3 that would have expanded it to include waterway vehicles (e.g., motorboats), eliminating the tax on boat rentals entirely.

Bill title and analysis were changed from 'subjecting certain motor vehicles to meals and rooms taxes' to the broader 'relative to meals and rooms taxes,' reflecting the removal of the water vehicle provision.

TIMELINE

Effective date changed from April 1, 2027 to July 1, 2027, giving operators an additional three months before the new rules take effect.

FISCAL

The start date for depositing rental revenue into the Education Trust Fund was changed from July 1, 2026 to July 1, 2027, delaying that revenue stream by one year.

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Full legislative history

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Key actions

Committee

Amendments

Apr 2, 2026

Committee

Committee Report: Inexpedient to Legislate; Vote 5-0; CC; 04/09/2026; SC 13

upper

Feb 25, 2026

Introduced

Introduced 02/19/2026 and Referred to Ways and Means; SJ 5

upper

Feb 19, 2026

Lower · Passed

Ought to Pass with Amendment 2026-0434h: MA VV 02/19/2026 HJ 5 P. 37

lower

Feb 19, 2026

Introduced

Amendment # 2026-0434h: AA VV 02/19/2026 HJ 5 P. 37

lower

Feb 6, 2026

Lower · Passed

Committee Report: Ought to Pass with Amendment # 2026-0434h (NT) 02/04/2026 (Vote 16-0; CC) HC 7 P. 23

lower

Jan 23, 2026

Lower · Passed

Full Committee Work Session: 01/28/2026 01:00 pm GP 159

lower

Jan 21, 2026

Lower · Passed

==CANCELLED== Full Committee Work Session: 01/26/2026 01:00 pm GP 159

lower

Dec 1, 2025

Introduced

Introduced 01/07/2026 and referred to Ways and Means HJ 1 P. 5

lower

1 primary · 0 co-sponsors