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 702.12 - Meals with Purchased Coupons, Gift Certificates and Meal Tickets

Universal Citation: NH Admin Rules Rev 702.12

Current through Register No. 13, March 27, 2025

(a) Coupons, gift certificates, or other documents purchased for the purpose of future redemption for value shall not be taxable when purchased.

(b) When purchased coupons or gift certificates are redeemed:

(1) The portion of the charge attributable to taxable meals shall be taxable to the customer; and

(2) The tax shall be applied on a basis equivalent to sales made with traditional payment methods without regard to the original purchase price of the coupon, gift certificate, or other document.

(c) If the taxable meal has no stated value, such as, but not limited to, a meal ticket sold for redemption of a fixed number of cafeteria-style dinners, the meal ticket or other document shall be taxed at the time of purchase for the actual amount paid for the ticket.

#5399, eff 5-21-92; ss by #5912, eff 10-14-94; ss and moved by #6750, eff 5-19-98 (from Rev 702.02); ss by #8653, eff 6-8-06 (formerly Rev 702.11)

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