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 702.07 - Meals Furnished by an Operator to Employees
Universal Citation: NH Admin Rules Rev 702.07
Current through Register No. 13, March 27, 2025
Meals furnished by an operator to its employee for which the employee is required to pay a charge, either by the cost being withheld from the employee's wages or by actual payment, shall be subject to tax based on the amount deducted or paid by the employee.
#4061, eff 5-29-86; ss by #5399, eff 5-21-92; ss and moved by #6750, eff 5-19-98 (from Rev 702.05); ss by #8653, eff 6-8-06
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