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 702.14 - Sales For Resale
Current through Register No. 13, March 27, 2025
Operators providing meals for resale shall not be responsible for collecting the tax provided that:
(a) The sale is to another operator and the seller's documentation indicates the purchaser's meals and rentals tax license number;
(b) The sale is to a non-profit organization for resale in accordance with RSA 78-A:6-c, I; or
(c) The operator clearly states on the invoice that the tax has not been collected and its collection shall be the responsibility of the purchaser.
#5399, eff 5-21-92; amd by #5912, eff 10-14-94; ss and moved by #6750, eff 5-19-98 (from Rev 702.11); ss by #8653, eff 6-8-06 (formerly Rev 702.13)
