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                                                                                                   New Hampshire  
                                                                                                    Department of                                DP-14                             *00DP142311862*
                                                                                              Revenue Administration                                                                              00DP142311862
                                                                                                                                      MEALS & RENTALS TAX RETURN                                                            Amended Return
Business Name                                                                                                                                                              IF THIS IS YOUR FINAL RETURN, FILE FORM CD-100 AND GIVE REASON:
BAILEY PROVISIONS                                                                                                                                                                      1 - Business Discontinued    Last Day of Business
License Number                                                                                                                                   Tax Period (MMYYYY)                   2 - Change in Organization   MMDDYYYY
                                                                                                         Due on the 15th day of the month 
                                        1 2 3 4 5 6                                                      following the close of the tax period.  1 2 2 0  2   3                        3 - Business Sold            1 2    1 5 2        0 2 3

                                                                               1. Tax excluded receipts                                                                              1            2      5 5      6 1      Round to the nearest  
                                                                                                                                                                                                                           whole dollar
                                                                               2. Meals Tax at 8.5% (Multiply Line 1 by .085)                                                       2                    2 1 7      3

                                                                               3. Tax included receipts                                                                             3                      5      0 0

                                                                 and Beverages 4. Meals Tax at 7.834% (Multiply Line 3 by .07834)                                                   4                             3 9

                    Receipts From Meals                                        5. Total Meals Tax (Line 2 plus Line 4)                                                                                   2 2      1 2

                                                                               6. Room rental receipts                                                                              6             2      0 2      0 2

                                                                               7. Permanent resident receipts                                                                      7                     1 0      2 0

                                                                               8. Taxable room rental receipts (Line 6 minus Line 7)                                               8              1 9      1 8      2
                                                                               9. Total room rental tax
                                                                                        (multiply Line 8 by .085 or .07834)     Check rate used:     .085            .07834                              1 6      3 0

                                                                               10. Motor vehicle rental receipts                                                                 10                        5      0 0
                                        Receipts From Rentals                  11. Total motor vehicle rental tax
                                                                                          (multiply Line 10 by .085 or .07834)  Check rate used:     .085           .07834                                        4 3
                                                                                                                                                                                      
                                                                               12. Total tax (Line 5 plus Line 9 plus Line 11)                                                                           3 8      8 5
                                                                               13. Commission (Line 12 multiplied by .03) (See 3% commission eligibility 
                                                                                     requirements in General Instructions)                                                       13                               6 8

                                                                               14. Original return payment/credits/estimated payments                                            14                               1 2
                                                                                                                                                                                      
                                                                                     Total deductions (Line 13 plus Line 14)                                                                                      8 0

                                                                               16. Interest (see instructions)                                                                         16                         1 3

                                                                               17. Penalty for failure to pay (see instructions)                                                       17                         2 0

                                                                               18. Penalty for failure to file (see instructions)                                                      18                         1 3

                                        Deductions and Additions                     Total additions (sum of Lines 16, 17, & 18)                                                                                  4 6
                                                                               20. Total Due (Line 12 minus Line 15, plus Line 19)
                                                                                              Make checks payable to State of New Hampshire                                                              3 8      5 1

                                                                               21. Tax exempt meals and rental receipts                                                          2                         1 0      1
Under penalties of perjury, I declare that I have examined this return and to the best of my belief it is true, correct and complete. (If prepared by a person other than 
the operator, this declaration is based on all information of which the preparer has knowledge.)
Signature (in ink) (Failure to sign may result in assessment of penalties)                                                                             MMDDYYYY                            Phone Number
                                                                                                                                                          1 0       3 1 2            0 2 3 6 0 3 1 2 3 5 4 5 4
Signature (in ink) Preparer Other Than Operator                                                                                                  MMDDYYYY                                Preparer Address, City, State, Zip
                                                                                                                                                 0 3 1 5  1 9         5    1             17 MACDONALD ST  
Print Preparer's Name                                                                                                                            Preparer's Tax ID Number                NASHUA NH 01234
                                                                                                                                                 4 5 4 4 6 1 4 5 6
                                                                               DP-14                        MAIL TO:  NH DRA, TAXPAYER SERVICES, PO BOX 637, CONCORD, NH 03302-0637 
                                                                               Version  2 11  /2023
                                                                                                                       Enclose, but do not staple or tape your payment with the return

                          New Hampshire  
                                                                                             MEALS & RENTALS TAX RETURN 
                          Department of                            DP-14                                  I/4536$5*0/4
                     Revenue Administration
Meals & Rental Operators may file electronically on the Department's website at www.revenue.nh.gov/gtc.  If you have questions, 
call (603) 230-5920. 
CHECK the AMENDED RETURN box if you are filing to make changes or corrections to a previously filed DP-14 for any ONE taxable period. If this is 
your final return, check the reason and enter the last day of business in the space provided.  The original Meals & Rentals Tax Operator's License must 
be surrendered with your final return along with remittance of Form CD-100. 
ENTER your business name on the line provided. 
ENTER your six (6) digit Meals & Rentals Tax Operators License number in the block. 
ENTER the taxable period.  
LINE 1   Enter the receipts/sales for the period for items sold if the taxis not included in the price of the item sold. 
-INE 2   Multiply Line 1 by .085 and Enter on Line 2. 
LINE 3   Enter the gross receipts/gross sales for the period for items if the tax is included in the price of the item sold. 
LINE 4   Multiply Line 3 by .07834 and Enter on Line 4. 
LINE 5   Enter the TOTAL MEALS TAX, Line 2 plus Line 4. Round to the nearest dollar andENTER WHOLE DOLLARS ONLY .
LINE 6   Enter the total room rental receipts minus any tax-exempt amount included on Line 21. 
LINE 7   Enter permanent resident receipts. (Receipts received from occupants having at least 185 days of continuous occupancy are not subject to 
the Meals & Rentals Tax.) 
LINE 8   Enter the taxable room rental receipts, Line 6 minus Line 7. 
LINE 9   Enter the TOTAL ROOM RENTAL TAX. Check the rate which applies. Multiply Line 8 by rate, .085 if tax excluded or .07834 if tax included. 
Round to the nearest dollar andENTER WHOLE DOLLARS ONLY .
LINE 10   Enter the total motor vehicle rental receipts minus any tax-exempt amount included on line 21. 
LINE 11   Enter the TOTAL MOTOR VEHICLE RENTAL TAX. Check the rate which applies. Multiply Line 10 by rate, .085 if tax excluded or .07834 if tax 
included. Round to the nearest dollar andENTER WHOLE DOLLARS ONLY .
-*/&      Enter the total amount of tax, by adding Line 5 plus Line 9 plus Line 11 to calculate the total amount of the tax. 
NOTE: Operators who substantially understate their tax on Line 12 may be assessed a penalty by the Department in the amount of 25% of any  
underpayment of the tax. A substantial understatement is one which exceeds the greater of 10% of the correct tax liability or $5,000. 
LINE 13   Multiply Line 12 by .03 andEnter total on Line 13. A commission of 3% on total amount of tax due MAY NOT be deducted CZ BO PQFSBUPS  
OPU NFFUJOH UIF SFRVJSFNFOUT PG 34"    "    *** PS 34"    "     4FF FMJHJCJMJUZ SFRVJSFNFOUT GPS    DPNNJTTJPO BOE QBQFS SFUVSOT JO (FOFSBM  
*OTUSVDUJPOT PG UIF .FBMT   3FOUBMT 5BY #PPLMFU    
LINE 14    Enter payments made in advance of the due date for the current tax period  orfor any Meals and Rentals Tax Credit Approval Letter you 
received from the Department. 
LINE 15   Enter total deductions, Line 13 plus Line 14. 
LINE 16   */5&3&45  Interest is calculated on the balance of tax due from the original due date to the date paid. Multiply Tax due by number of 
days from due date to date tax was paid by daily rate decimal equivalent of 0.000    for 202 .    
LINE 17   '"*-63& 50 1":  A penalty equal to 10% of any nonpayment or underpayment of taxes shall be imposed if the taxpayer fails to pay 
when due. If the failure to pay is due to fraud, the penalty shall be 50% of the amount of the nonpayment or underpayment. 
LINE 18   '"*-63& 50 '*-&  A taxpayer failing to timely file a complete return will be subject to a penalty equal to 5% of the tax due PS       
XIJDIFWFS JT HSFBUFS  GPS FBDI NPOUI PS QBSU UIFSFPG  UIBU UIF SFUVSO SFNBJOT VOGJMFE  5IF UPUBM BNPVOU PG UIJT QFOBMUZ TIBMM OPU FYDFFE     PG UIF  
CBMBODF PG UBY EVF PS      XIJDIFWFS JT HSFBUFS  $BMDVMBUF UIJT QFOBMUZ TUBSUJOH GSPN UIF PSJHJOBM EVF EBUF PG UIF SFUVSO VOUJM UIF EBUF B DPNQMFUF  
SFUVSO IBT CFFO GJMFE  
-INE 19   Enter the total of Lines 16 through 18 to calculate the total additions to tax. 
LINE 20   Enter the total due (Line 12 minus Line 15 plus Line 19). 
LINE 21   Enter tax exempt Meals & Rentals receipts other than permanent resident receipts reported on line 7. 
S*(/"563&4
The return must be signed in ink and dated by the taxpayer. If the return was completed by a paid preparer, then the preparer must also sign in ink 
and date the return. The preparer must also enter their federal preparer tax identification number and complete address.

     DP-14 
     Version   2 1  /20231