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 702.10 - Meals to State and Federal Government

Universal Citation: NH Admin Rules Rev 702.10

Current through Register No. 13, March 27, 2025

(a) When an instrumentality of the state of New Hampshire, a New Hampshire county or municipality, or the federal government enters into a contract with an operator to provide meals, such meals shall not be taxable if:

(1) The charge is:
a. An ordinary and necessary expense of that governmental instrumentality and the activity does not constitute entertainment, amusement, or recreation; and

b. Incidental to the governmental instrumentality's statutorily authorized duties; and

(2) The charge is paid for with one of the following:
a. A check from the treasurer, state of New Hampshire;

b. A check from the U.S. Treasury;

c. A check from a New Hampshire county or municipality treasurer; or

d. A U.S. government or state of New Hampshire issued credit card in the employee's name where the charge is paid directly by the government or state and not by employee reimbursement.

(b) Meals incurred by foreign officials and government offices possessing a valid diplomatic tax exemption card issued by the United States Department of State or the American Institute of Taiwan shall not be taxable if authorized on the back of the card.

(c) Nothing herein shall be construed to grant a tax exemption to individuals, even when they present certificates claiming exemptions, for any charges:

(1) Incurred outside of the individuals' capacity as agents for the governmental unit; or

(2) Paid for from a per diem allowance given to the individual by the governmental unit.

#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 702.08); ss by #8653, eff 6-8-06 (formerly Rev 702.09)

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