Section Rev 702.02 - Taxable Meals by Non-Profit Organizations Other Than Qualified Educational Organizations(a) Meals prepared and sold by a non-profit organization other than a qualified educational organization, which is required to obtain a liquor license from the New Hampshire liquor commission, other than one-day licenses pursuant to RSA 178:22, V (l) for 3 or fewer days per year, shall be subject to tax: (1) With or without the sale of alcoholic beverages; and(2) Regardless of the purchaser, including but not limited to employees, members, officers, donors, and guests.(b) Meals purchased by non-profit organizations other than qualified educational organizations shall be subject to tax except sales for resale as provided in Rev 702.14.N.H. Admin. Code § Rev 702.02
#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 and moved by #6750, eff 5-19-98 (from Rev 702.01 ); ss by #8653, eff 6-8-06
Amended byVolume XXXIV Number 46, Filed November 13, 2014, Proposed by #10714, Effective 11/7/2014.