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 702.13 - Bakery Sales

(a) For purposes of this section, a "bakery" means an establishment that is engaged in the business of selling baked goods.

(b) When a bakery sells only baked goods intended for off-premises consumption, the baked goods sold by the bakery shall not be taxable, regardless of the number sold.

(c) When a bakery sells food items commonly sold by restaurants, such as, but not limited to, taxable beverages, sandwiches, or baked goods intended for consumption on the premises, the entire bakery shall be considered a restaurant as defined in RSA 78-A:3, XX.

(d) The sale of baked goods by a bakery that is a restaurant as provided in (c) above shall be taxable except when sold in units of 6 or more for off-premises consumption.

(e) Baked goods in units of 6 or more shall include any variety of items totaling 6 or more servings, such as, but not limited to, 2 donuts, 3 cookies, and one brownie, or a whole pie, cake, or loaf of bread.

(f) The method or location of payment shall not affect the taxability of a product.