I am the owner of a small owner-occupied AirB&B In New Hampton. I am not necessarily located in a high traffic area, nor am I located on the lake. My traffic is seasonal & quite transient. At the present, I am charging the most I reasonably can considering not only my location, but the fact that I share space with my guests. As things sit, it is just barely worth my time considering not only the amount of work involved in turning over the room, but the wear & tear on my home. The prospect of having to pay a rooms and meals tax on such a small operation would put me out of business. While I totally appreciate the intent of this bill, it hurts small businesses like myself, where small amounts of money are exchanged. It’s one thing to impose an AirBnB rooms & meals tax on a high ticket item like a home on the lake that bills out on the average of $3500 a week, but for someone making $100 a night, it’s not equitable. As a retired person on a very fixed income, this presents a make or break scenario. While I don’t necessarily dispute imposing a rooms and meals tax on AirBnB’s, it’s all relative. I hope you will consider re-wording HB 1068 with specific income guidelines which would exclude the little guy. That seems only fair.
HB1063
House · 2026 sessionDemocraticDied in HouseCutting meals and rooms tax retention
AIReduces the amount of meals and rooms tax revenue that operators are permitted to retain.
reducing the amount of meals and rooms taxes operators can retain.
Status
Died on the table in the House · March 5, 2026- ✓Introduced
- ✕House
- Senate
- Governor
- Law
Division of testimony
7 submissionsChair, members of the committee, thank you for the opportunity to speak today. My name is Shihchi Shieh, and I am here to express strong opposition to the proposal to increase the Meals and Rooms Tax for individuals who reside in New Hampshire fewer than 185 days per year. This bill may appear targeted and narrow, but its consequences would be broad, counterproductive, and harmful to the very sectors that keep New Hampshire’s economy vibrant. 1. It Punishes Seasonal Workers, Part-Time Residents, and Temporary Visitors Many people who spend part of the year in New Hampshire are not tourists in the traditional sense. They are: Seasonal workers who support our hospitality, recreation, and tourism industries Part-time residents who contribute to local economies, volunteer in communities, and pay property taxes Temporary workers who fill critical labor shortages Increasing their tax burden sends a clear message: New Hampshire is less welcoming, and their contributions are less valued. 2. It Risks Undermining the Tourism and Hospitality Sector Tourism is one of New Hampshire’s largest economic engines. Raising the Meals and Rooms Tax for any group — especially one that includes repeat visitors and seasonal residents — creates a disincentive to spend money locally. Higher taxes on lodging and meals: Reduce competitiveness with neighboring states Discourage longer stays Push visitors toward short-term rentals or out-of-state alternatives Hurt small businesses that rely on predictable seasonal revenue At a time when restaurants, inns, and hotels are still recovering from years of economic instability, this bill adds unnecessary pressure. 3. It Creates Administrative Complexity Without Clear Benefit Determining who has been in the state fewer than 185 days introduces: Compliance burdens for businesses Confusion for consumers Enforcement challenges for the state The Meals and Rooms Tax is currently straightforward and predictable. This bill complicates a system that works, without demonstrating that the added complexity will produce meaningful revenue. 4. It Undermines New Hampshire’s Reputation for Fair, Simple, Low-Tax Policy New Hampshire has long distinguished itself through a tax structure that is: Simple Transparent Predictable Attractive to both residents and visitors Creating a special, higher tax tier based on residency duration contradicts these principles. It introduces a precedent that could open the door to further targeted tax increases in the future. 5. It Risks Long-Term Economic Harm for Short-Term Revenue Even if this bill generates some additional revenue, it does so at the expense of: Repeat tourism Seasonal labor Local business vitality The state’s broader economic reputation New Hampshire thrives when it remains accessible, welcoming, and economically competitive. This bill moves in the opposite direction. Conclusion For these reasons, I respectfully urge the committee to reject this proposal. It is a policy that complicates our tax system, harms key industries, and sends the wrong message to the people who choose to spend their time and money in New Hampshire. Thank you for your consideration.
I oppose this bill for various reasons. First, STR are already clearly defined under NH Law and subject to Rooms and Meals Tax. Expanding the definition of hotels to include STR creates confusion and is unnecessary. Many home owners in NH have to rent out their space on an interim or short term basis to cover increasing taxes and costs. Adding additional taxes or requirements that apply to actual hotels is not only costly but interferes with a landowners use of their property. I, like many others in the White Mountain region, have only been able to keep out families property (which we have owned since 1970) by welcoming families for short stays and then continuing to use the property ourselves. Additionally, the proposed legislation will be another step towards eroding the rights and liberties of New Hampshire landowners, the consequences of which have played out in Massachusetts. State interference with an individuals lawful use of their property, be it direct or indirect (via additional unnecessary requirements and taxes), is a step towards stripping said landowners of their rights and liberties. New Hampshire is not Vermont, Massachusetts, or Rhode Island. The proposed legislation will be another step towards stripping New Hampshire owners of their freedoms, choices, and privileges as property owners and members of the community.
Very penalizing
Highly oppose!!
Position recorded without written comment.
Position recorded without written comment.