Section Rev 702.03 - Non-taxable Meals by Nonprofit Organizations Other Than Qualified Educational Organizations(a) With the exception of Rev 702.02(a), meals prepared and sold by a nonprofit organization other than a qualified educational organization shall not be subject to tax if: (1) The meals are prepared and sold in furtherance of any of the nonprofit organization's purposes for which it was organized; and(2) The net proceeds of the meals sold are used exclusively for the purposes of the nonprofit organization.(b) Meals provided on the premises of a nonprofit organization operated exclusively for religious or charitable purposes shall not be subject to tax if: (1) The meals are provided in furtherance of any of the nonprofit organization's purposes for which it was organized; and(2) The net proceeds of the meals sold are used exclusively for the purposes of the nonprofit organization.N.H. Admin. Code § Rev 702.03
#2205, eff 12-12-82; ss by #2504, eff 10-12-83; ss by #3181, eff 1-22-86; ss by #4061, eff 5-29-86; ss by #5399, eff 5-21-92; ss by #5912, eff 10-14-94; ss by #6750, eff 5-19-98; ss by #8653, eff 6-8-06
Amended byVolume XXXIV Number 46, Filed November 13, 2014, Proposed by #10714, Effective 11/7/2014.Amended by Volume XL Number 33, Filed August 13, 2020, Proposed by #13077, Effective 7/25/2020, Expires 7/25/2030.