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 702.16 - Non-Taxable Auxiliary Charges

Universal Citation: NH Admin Rules Rev 702.16

Current through Register No. 13, March 27, 2025

(a) Items, exclusive of gratuities, not customarily associated with the preparation and service of a taxable meal, such as, but not limited to, service charges or management fees, shall not be taxable if:

(1) It is possible to purchase the taxable meal without the additional charge; and

(2) The charges are not for items, products or services customarily associated with the preparation or services of a taxable meal.

(b) The operator shall establish a system of control and accounting pursuant to RSA 78-A:19 and Rev 708.01 for non-taxable auxiliary charges which:

(1) Correctly and accurately reflects the actual charges made;

(2) Separately accounts for such non-taxable charges from other taxable receipts in the books and records of the operator; and

(3) Allocates the taxable and non-taxable charges as if the charges had been made separately in an arm's length transaction.

(c) If, through the setting of taxable and non-taxable charges, the proper tax has not been reported, then the department shall assess the tax liability pursuant to RSA 78-A:11.

#5399, eff 5-21-92; ss and moved by #6750, eff 5-19-98 (from Rev 702.13); ss by #8653, eff 6-8-06 (formerly Rev 702.15)

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