New Hampshire Meals and Rentals Request to Update or Change License

Meals and Rentals Request to Update or Change License
CD-100 Form
Print Form

New Hampshire
Department of
Revenue Administration

CD-100

Reset Form

*0CD1002611862*
0CD1002611862

MEALS & RENTALS REQUEST TO UPDATE OR CHANGE LICENSE
Operator License Number:

Business Name (DBA):

Notice is hereby given to the New Hampshire Department of Revenue Administration that the information for the license number listed above changed.
The licensee is requesting the following change in filing requirements and/or providing the updated changes as prescribed in RSA 78-A.
A separate Form CD-100 must be submitted per location. Please list changes below.
STEP 1 - CHANGE IN CONTACT INFORMATION
Business Name (DBA)
1.
Mailing Address
2.
State

City / Town

Business Telephone Number
3.

Zip Code + 4 (or Canadian Postal Code)

Contact Person E-Mail Address
4.

Contact Person Last Name

Telephone Number

Title

Contact Person First Name

5.
NH Banking Institution (RSA 78-A:7, II)

Account Holder Name

6.
STEP 2 - CHANGE IN BUSINESS STATUS (BY LOCATION)
NOTE: You must surrender your current Meals & Rentals Tax License with this form if you have filled out any part of this section.
MMDDYYYY
7.

Business uses only a facilitator as of:

8.

Business at this location suspended or discontinued entirely, without a new owner as of:

9.

Business at this location continued without taxable sales as of:

MMDDYYYY
MMDDYYYY

MMDDYYYY
10.

Business at this location was acquired by a new owner as of:
Name of New Owner

Contact Person Last Name

Contact Person First Name

Telephone Number

Address of New Owner

City / Town

Title

State

Zip Code + 4 (or Canadian Postal Code)

MMDDYYYY
11.

Business moved to a new location (not a new owner) as of:
New Location Address

City / Town

State

Zip Code + 4 (or Canadian Postal Code)

NOTE: A Form CD-3 must be submitted to request a new Meals & Rentals Tax License if box 10 or 11 is checked.
CD-100
Version 3 02/2026

Mail To: NH DRA, COLLECTIONS DIVISION, PO BOX 454, CONCORD, NH 03302-0454

Page 1 of 3

New Hampshire
Department of
Revenue Administration

*0CD1002621862*

CD-100

0CD1002621862

MEALS & RENTALS REQUEST TO UPDATE OR CHANGE LICENSE (continued)
STEP 3 - CHANGE IN PARTNERS, LLC MANAGERS/MEMBERS, CORPORATE OFFICERS, AND ANY OTHER PERSON IN A MANAGERIAL CAPACITY
12. List the Individual, Owner, Partner, LLC Manager, LLC Member, Corporate Officer or S-Corp Shareholder who is hereby designated as being the primary
individual responsible for collecting and remitting the Meals & Rentals Tax. This primary Responsible Party must sign this document. (If more space is
needed attach additional sheets.)
First Name

Last Name and Suffix

MI

Title

Social Security Number

Phone Number

Residence Address - No PO Boxes

City / Town

Zip Code + 4 (or Canadian Postal Code)

State

Date individual has been
added or removed.

ADD

or
CHECK ONE:

MMDDYYYY

REMOVE

The primary responsible party has never held a New Hampshire Meals & Rentals Tax Operators License.
The primary responsible party holds, or previously held, the following Meals & Rentals Tax Operators License number(s).

13. List all Owners, Partners, LLC Managers, LLC Members, Corporate Officers, S-Corp Shareholders, and any Person in a Managerial
Capacity on Lines 13(a) and 13(b). (If more space is needed attach additional sheets.) See instructions for more information.
13(a). Type of Business Entity:

Proprietorship

Corporation

Partnership
First Name

Business Entity/Last Name

Fiduciary

Non-Profit

MI

Title

Taxpayer Identification Number
FEIN

SSN

Phone Number

Residence or Physical Address - No PO Boxes
ADD
City / Town

State

Zip Code + 4 (or Canadian Postal Code)

or

Date individual has been
added or removed.
MMDDYYYY

REMOVE

This individual or business entity has never held a New Hampshire Meals & Rentals Tax Operators License OR
This individual or business entity holds, or previously held, the following Meals & Rentals Tax Operators License number(s):
This individual or business entity will have a mere ownership interest in the licensed entity listed in step 1 only. This individual or business
entity will NOT have actual or constructive managerial or custodial responsibility for the collection and transmission of the Meals & Rentals tax
subject to demand under RSA 78-A. If this box is checked, Statement I is required.
This designation will be used for informational purposes and is not binding on the New Hampshire Department of Revenue Administration.

CD-100
Version 3 02/2026

Mail To: NH DRA, COLLECTIONS DIVISION, PO BOX 454, CONCORD, NH 03302-0454

Page 2 of 3

New Hampshire
Department of
Revenue Administration

*0CD1002631862*

CD-100

0CD1002631862

MEALS & RENTALS REQUEST TO UPDATE OR CHANGE LICENSE (continued)
13(b). Type of Business Entity:

Proprietorship

Partnership

Corporation

First Name

Business Entity/Last Name

Fiduciary

Non-Profit

MI

Title

Taxpayer Identification Number
FEIN

SSN

Phone Number

Residence or Physical Address - No PO Boxes
ADD
State

City / Town

Zip Code + 4 (or Canadian Postal Code)

or

Date individual has been
added or removed.
MMDDYYYY

REMOVE

This individual or business entity has never held a New Hampshire Meals & Rentals Tax Operators License OR
This individual or business entity holds, or previously held, the following Meals & Rentals Tax Operators License number(s):

This individual or business entity will have a mere ownership interest in the licensed entity listed in step 1 only. This individual or business
entity will NOT have actual or constructive managerial or custodial responsibility for the collection and transmission of the Meals & Rentals tax
subject to demand under RSA 78-A. If this box is checked, Statement I is required.
This designation will be used for informational purposes and is not binding on the New Hampshire Department of Revenue Administration.
STEP 4 - CHANGE IN FILING REQUIREMENTS
14.

I request permission to file as a seasonal operator.

15.

I request permission to change my seasonal months.

Please specify the seasonal months for which you request permission
to file Meals & Rentals Tax returns, if you checked box 14 or 15.
JAN FEB MAR APR MAY JUN JUL AUG SEP OCT NOV DEC

NOTE: You may not change your current filing requirements until your request
is granted by the Department of Revenue Administration.
16.

The status of my business has changed from seasonal to year-round operation.

NOTE: You must complete and file monthly Meals & Rentals Tax returns if you checked box 16.
17.

REQUEST TO FILE QUARTERLY RETURNS (Rev 706.02) - I request permission to file quarterly returns, and certify that: (1) my business is an
operational, year-round business; (2) my business has been in operation for a full year prior to this request; (3) my business is in full compliance with all
provisions of RSA 78-A, and Rev 700; and (4) the average Meals & Rentals Tax liability of my business was less than $100 per month for the calendar
quarter immediately preceding this request.

NOTE: You may not change your current filing requirements until your request is granted by the Department of Revenue Administration.

STEP 5 - SIGNATURES

Complete pages 1-3 and submit to the NH Department of Revenue Administration along with Statement I, if required.
I declare that I am authorized to sign on behalf of the owner applying for a license, that I am the designated primary Responsible Party listed on Line 12, that I have
examined all of the information provided on or with this application, and that the information is true, correct, and complete to the best of my knowledge and belief
under the pains and penalties of perjury. If signed by an authorized representative, include Power of Attorney Form DP-2848.

Signature (in ink) of Authorized Officer/Representative

MMDDYYYY

Print Signatory Name & Title

CD-100
Version 3 02/2026

Mail To: NH DRA, COLLECTIONS DIVISION, PO BOX 454, CONCORD, NH 03302-0454

Page 3 of 3