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 702.15 - Meal Delivery Service Businesses

Universal Citation: NH Admin Rules Rev 702.15

Current through Register No. 13, March 27, 2025

(a) A meal delivery service business shall be an operator for purposes of the meals and rentals tax if:

(1) The consumer purchases a taxable meal directly from the meal delivery service business; and

(2) The price paid by the consumer to the meal delivery service business for the meal includes its purchase and delivery to the consumer.

(b) In instances where the meal delivery service business is a meals and rental tax operator, the meals sold by a restaurant to the meal delivery service business shall be sales for resale as defined in Rev 702.14.

(c) In instances where a meal delivery service business provides a delivery service to a restaurant for a fee, and such fee is separately stated to the consumer, the restaurant shall be responsible for the collection of the meals and rentals tax from the consumer on the cost of the meal.

#5399, eff 5-21-92; ss and moved by #6750, eff 5-19-98 (from Rev 702.12); ss by #8653, eff 6-8-06 (formerly Rev 702.14)

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