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 702.02 - Taxable Meals by Non-Profit Organizations Other Than Qualified Educational Organizations

Universal Citation: NH Admin Rules Rev 702.02

Current through Register No. 12, March 21, 2024

(a) Meals prepared and sold by a non-profit organization other than a qualified educational organization, which is required to obtain a liquor license from the New Hampshire liquor commission, other than one-day licenses pursuant to RSA 178:22, V (l) for 3 or fewer days per year, shall be subject to tax:

(1) With or without the sale of alcoholic beverages; and

(2) Regardless of the purchaser, including but not limited to employees, members, officers, donors, and guests.

(b) Meals purchased by non-profit organizations other than qualified educational organizations shall be subject to tax except sales for resale as provided in Rev 702.14.

#2205, eff 12-12-82; ss by #2504, eff 10-12-83; ss by #3181, eff 1-22-86; ss by #4061, eff 5-29-86; ss by #5399, eff 5-21-92; ss and moved by #6750, eff 5-19-98 (from Rev 702.01 ); ss by #8653, eff 6-8-06

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