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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