Section Rev 702.13 - Bakery Sales(a) For purposes of this section, a "bakery" means an establishment that is engaged in the business of selling baked goods.(b) When a bakery sells only baked goods intended for off-premises consumption, the baked goods sold by the bakery shall not be taxable, regardless of the number sold.(c) When a bakery sells food items commonly sold by restaurants, such as, but not limited to, taxable beverages, sandwiches, or baked goods intended for consumption on the premises, the entire bakery shall be considered a restaurant as defined in RSA 78-A:3, XX.(d) The sale of baked goods by a bakery that is a restaurant as provided in (c) above shall be taxable except when sold in units of 6 or more for off-premises consumption.(e) Baked goods in units of 6 or more shall include any variety of items totaling 6 or more servings, such as, but not limited to, 2 donuts, 3 cookies, and one brownie, or a whole pie, cake, or loaf of bread.(f) The method or location of payment shall not affect the taxability of a product.N.H. Admin. Code § Rev 702.13
#5399, eff 5-21-92; ss and moved by #6750, eff 5-19-98 (from Rev 702.10 ); ss by #8653, eff 6-8-06 (formerly Rev 702.12 )
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.