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 702.17 - Admission Charges
Universal Citation: NH Admin Rules Rev 702.17
Current through Register No. 13, March 27, 2025
(a) Admission charges collected by an operator shall not be taxable if:
(1) The charge is paid for admission
only;
(2) The charge does not
entitle the purchaser to any food or beverages, including alcoholic beverages,
whether or not free or discounted meals; and
(3) The amount of the admission charge is
separately stated on the contract or receipt.
(b) Free or discounted products routinely available when an admission charge is not made, shall not make an admission charge taxable.
#5399, eff 5-21-92; amd by #5912, eff 10-14-94; ss and moved by #6750, eff 5-19-98 (from Rev 702.15); ss by #8653, eff 6-8-06 (formerly Rev 702.16)
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