New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 700 - MEALS AND RENTALS TAX
Part Rev 701 - DEFINITIONS
Section Rev 701.12 - Meal

Universal Citation: NH Admin Rules Rev 701.12

Current through Register No. 13, March 27, 2025

"Meal" means "meal" as defined in RSA 78-A:3, VIII and:

(a) Includes, but is not limited to:

(1) Sandwiches of all kinds whether or not wholly packaged off the premises;

(2) Beverages, poured, fountain type, or in unsealed containers, including, but not limited to, alcoholic, malt, or vinous beverages;

(3) Prepared foods or food products sold in a manner commonly considered a meal, such as on a plate or otherwise packaged as a meal;

(4) Food items from salad bars and buffets;

(5) Snacks prepared for immediate consumption that are not wholly packaged off the premises, such as, but not limited to, baked goods sold in units of less than 6, except as provided in Rev 702.13(b), fresh popped popcorn, or ice cream novelties;

(6) Platters or arrangements, including, but not limited to:
a. Vegetable;

b. Meat;

c. Dessert;

d. Bakery;

e. Fruit; or

f. Hors d'oeuvres; and

(7) Prepared, ready-to-eat food or beverages whether or not heated or cooled to a preferred temperature; and

(b) Does not include:

(1) Food, except sandwiches, or food products, wholly packaged off the premises and sold in their original unopened containers, including, but not limited to, items such as:
a. Chips;

b. Crackers;

c. Pastries;

d. Candy;

e. Gum;

f. Breath mints;

g. Cough drops;

h. Antacid lozenges; or

i. Energy or granola bars;

(2) Canned, bottled, or otherwise prepackaged, ready-to-drink beverages wholly packaged off the premises and sold in their original unopened containers, including, but not limited to, such items as:
a. Carbonated beverages;

b. Fruit drinks;

c. Fruit juices;

d. Milks;

e. Coffee drinks;

f. Energy drinks; or

g. Alcoholic beverages;

(3) Food products sold by a store;

(4) Prepackaged, ready-to-eat refrigerated or frozen desserts or novelties wholly packaged off the premises and sold in their original containers, such as, but not limited to, ice cream or frozen yogurt in:
a. Cups;

b. Cones; and

c. Sticks;

(5) Frozen food or beverages not intended for consumption in a frozen state; or

(6) Baked goods when sold in units of 6 or more for off-premises consumption, including any variety of items totaling 6 or more servings, such as, but not limited to, 2 bagels, 3 muffins, and one danish, or one whole pie, cake, or loaf of bread.

(See Revision Note at part heading for Rev 701) #6690, eff 2-21-98; ss and moved by #6750, eff 5-19-98 (from Rev 701.11) , EXPIRED: 5-19-06

New. #8653, eff 6-8-06

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