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 702.06 - Charges by a Catering Business

(a) All items, products, or services customarily associated with the preparation or service of a taxable meal shall be taxable when provided by a catering business even when a separate charge is made.

(b) The items referred to in (a), above, shall include, but not be limited to:

(c) The cost of alcoholic beverages provided by a catering business shall be taxable even when prepaid by the customer.

(d) The cost of preparation and service personnel shall be taxable except when it is unrelated to the taxable meal, such as but not limited to, valet parking, photography, or the charge meets the non-taxable auxiliary requirements outlined in Rev 702.16.

(e) Items, such as tent rentals or decorations, not customarily associated with the preparation and service of a taxable meal that are optional and separately stated, shall not be taxable.

(f) Any charges included in the price of the meal shall not be allocated as nontaxable items after the event.