N.H. Admin. Code § Rev 701.23
Current through Register No. 2, January 9, 2025
"Seasonal business" means a business which operates and receives taxable receipts on a regular basis only during a particular season of the year, for a consecutive period of less than 12 months.
N.H. Admin. Code § Rev 701.23
(See Revision Note at part heading for Rev 701) originally #5399, eff 5-21-92 ; ss by #6750, eff 5-19-98; moved by #6870 (from Rev 701.23), eff 10-20-98, ss by #8653, eff 6-8-06