For the purposes of employment in the hotel, motel, cabin, tourist home and restaurant industries, an employer shall be entitled to deduct from the minimum wage pursuant to RSA 279:21 allowances for meals and lodging. The maximum amounts of such deductions shall be as follows:
Full Board and Room (Weekly) $45.00
Full Board and Room (Daily) 6.45
RSA 279:21-a
1971, 552:3. 1975, 50:1. 1979, 237:1. 1989, 86:2, eff. Jan. 1, 1990.