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

Universal Citation: NH Admin Rules Rev 701.01

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

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