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 702.04 - Taxable Meals by Qualified Educational Organizations

Universal Citation: NH Admin Rules Rev 702.04

Current through Register No. 13, March 27, 2025

(a) Meals provided by a qualified educational organization to students by an operator other than the qualified educational organization, which is not under contract with such organization, shall be subject to tax, including, but not be limited to:

(1) Meals delivered to students on or off school premises; and

(2) Meals served to students for social functions on or off school premises.

(b) Meals provided by a qualified educational organization or an agent under contract with such organization to any individual or group on school premises for a non-educational purpose shall be subject to tax.

(c) Meals provided by a qualified educational organization or an agent under contract with such organization to employees, faculty members, or administrative officers, of such organization shall be subject to tax if the meals are provided at a location where meals are offered to the general public on a regular and continuous basis without regard to an activity which is related to educational purposes.

#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 702.03); ss by #8653, eff 6-8-06

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