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 702.11 - Meals with Free Coupons, Discounts, Gift Certificates, Complementary Sales, and Other Promotional Items
Current through Register No. 13, March 27, 2025
(a) When an operator gives a free promotional coupon, gift certificate, or other document for no consideration, and the document is redeemed, the tax shall be computed on the actual amount paid for the taxable meal, excluding the face value of the coupon or the amount discounted, as illustrated below:
|
2 for 1 |
20% Discount |
|
$10.00 Dinner |
$10.00 Dinner |
|
$10.00 2nd Dinner |
($2.00) discount |
|
$20.00 Total Meals |
$8.00 Total Meal |
|
($10.00) Free Dinner |
.72 tax at 9% |
|
$10.00 Total |
$8.72 Total Paid |
|
.90 tax at 9% |
|
|
$10.90 Amount Paid |
|
|
Tax Due = $.90 |
Tax Due =$ .72 |
(b) All supporting source documents, such as, but not limited to, cash register tapes and guest checks, shall show the tax calculation, unless tax is included in the charge made for the meal.
(c) Donated meals, including meals in exchange for gift certificates, and complementary meals shall not be taxable, provided no consideration was given for the meals.
(d) Barter transactions, such as, but not limited to, meals exchanged for advertising, shall be taxable to the extent of the usual and customary charge for such taxable meal exchanged.
(e) When a meal is purchased with nutrition assistance benefits issued under federal law pursuant to a program that prohibits the assessment of a state tax on items purchased, it shall not be taxable to the extent of the part of the meal purchased with nutrition assistance benefits.
#5399, eff 5-21-92; ss and moved by #6750, eff 5-19-98 (from Rev 702.09); ss by ##8653, eff 6-8-06 (formerly Rev 702.10)
