New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 700 - MEALS AND RENTALS TAX
Part Rev 701 - DEFINITIONS
Section Rev 701.20 - Restaurant
Universal Citation: NH Admin Rules Rev 701.20
Current through Register No. 13, March 27, 2025
"Restaurant" means "restaurant" as defined in RSA 78-A:3, XX and:
(a) Includes installations of a permanent or temporary nature which are used for providing meals, such as, but not limited to:
(1) Tables;
(2) Counters;
(3) Bars;
(4) Concession stands;
(5) Booths at fairs or festivals, parks, or
other locations;
(6) Food
trucks;
(7) Street carts;
(8) Fairs and festivals where the price of
admission entitles the purchaser to food or beverages, or both, including
alcoholic beverages; or
(9) Other
similar facilities where meals are served; and
(b) Does not include any portion of a store that is not a restaurant portion as defined in Rev 701.211.
(See Revision Note at part heading for Rev 701) originally #5399, eff 5-21-92; ss and moved by #6750, eff 5-19-98 (from Rev 701.19); moved by #6870 (from Rev 701.20), eff 10-20-98; ss by #8653, eff 6-8-06
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