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 702.08 - Meals at Hospitals and Medical Facilities
Universal Citation: NH Admin Rules Rev 702.08
Current through Register No. 12, March 21, 2024
Meals sold on the premises of a hospital licensed under RSA 151, or of a convalescent home, nursing home, or home for the aged, shall be subject to tax unless such meals are:
(a) Provided to patients or employees; or
(b) Provided by a nonprofit organization as provided in RSA 78-A:6-c, I or VII.
#4061, eff 5-29-86; ss by #5399, eff 5-21-92; amd by #5912, eff 10-14-94 ss and moved by #6750, eff 5-19-98 (from Rev 702.06 ); ss by #8653, eff 6-8-06 (formerly Rev 702.07 )
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