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 702.012 - Restaurant and Store Sales
Current through Register No. 13, March 27, 2025
(a) An establishment that is primarily engaged in the business of providing meals for which a charge is made shall be a restaurant as defined in Rev 701.21, regardless of whether the establishment uses a term such as, but not limited to, store, bakery, delicatessen, convenience store, or market in its name.
(b) An establishment that is not primarily engaged in the business of providing meals shall be a store as defined in Rev 701.271, regardless of whether the establishment sells meals.
(c) A store that sells meals shall be a store with a restaurant portion as defined in Rev 701.211, except as provided in Rev 702.13(c).
(d) Meals sold by a restaurant, including a restaurant portion within a store, shall be taxable.
(e) Food products shall not be taxable unless sold by a restaurant, including a restaurant portion within a store, in a manner provided in Rev 702.011(a).
