New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 700 - MEALS AND RENTALS TAX
Part Rev 701 - DEFINITIONS
Section Rev 701.01 - Catering Business
Current through Register No. 13, March 27, 2025
"Catering Business" means a food service enterprise or a person engaged, as part of their ordinary course of business, in providing taxable meals at fixed or various locations other than at a restaurant licensed under RSA 78-A:4 owned or operated by the catering business including, but not limited to:
(a) Special events;
(b) Banquets;
(c) Receptions;
(d) Picnics;
(e) Bazaars;
(f) Fairs;
(g) Field days;
(h) Outings;
(i) Barbecues;
(j) Mobile catering or vending trucks;
(k) Cafeterias;
(l) Private homes;
(m) Concerts; or
(n) Races.
(See Revision Note at part heading for Rev 701) #6690, eff 2-21-98; ss by #6750, eff 5-19-98, EXPIRED: 5-19-06
New. #8653, eff 6-8-06