New Hampshire Code of Administrative Rules
Rev - Department of Revenue Administration
Chapter Rev 700 - MEALS AND RENTALS TAX
Part Rev 702 - COMPUTATION OF TAXABLE MEALS
Section Rev 702.011 - Food Products

Universal Citation: NH Admin Rules Rev 702.011

Current through Register No. 13, March 27, 2025

(a) Food products sold by a restaurant, including a restaurant portion within a store, shall not be taxable unless sold in a manner:

(1) Other than the same manner in which they are commonly sold in a retail food store; or

(2) Commonly considered a meal, such as on a plate or otherwise packaged as a meal.

(b) Food products sold by a store shall not be taxable.

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