New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 700 - MEALS AND RENTALS TAX
Part Rev 701 - DEFINITIONS
Section Rev 701.23 - Seasonal business
Universal Citation: NH Admin Rules Rev 701.23
Current through Register No. 13, March 27, 2025
"Seasonal business" means a business which operates and receives taxable receipts on a regular basis only during a particular season of the year, for a consecutive period of less than 12 months.
(See Revision Note at part heading for Rev 701) originally #5399, eff 5-21-92 ; ss by #6750, eff 5-19-98; moved by #6870 (from Rev 701.23), eff 10-20-98, ss by #8653, eff 6-8-06
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