N.H. Admin. Code § Rev 702.011

Current through Register No. 39, September 26, 2024
Section Rev 702.011 - Food Products
(a) Food products sold by a restaurant, including a restaurant portion within a store, shall not be taxable unless sold in a manner:
(1) Other than the same manner in which they are commonly sold in a retail food store; or
(2) Commonly considered a meal, such as on a plate or otherwise packaged as a meal.
(b) Food products sold by a store shall not be taxable.

N.H. Admin. Code § Rev 702.011

Derived from Volume XL Number 33, Filed August 13, 2020, Proposed by #13077, Effective 7/25/2020, Expires 7/25/2030.