N.H. Admin. Code § Rev 702.06

Current through Register No. 50, December 12, 2024

Section Rev 702.06 - Charges by a Catering Business

(a) All items, products, or services customarily associated with the preparation or service of a taxable meal shall be taxable when provided by a catering business even when a separate charge is made.

(b) The items referred to in (a), above, shall include, but not be limited to:

(1) All dishes of every kind including china;

(2) Flatware;

(3) Silverware;

(4) Glassware such as, but not limited to:

a. Stemmed glasses;

b. Coffee cups and saucers;

c. Mugs;

d. Pilsners;

e. Rocks glasses; and

f. Crystal;

(5) Linens;

(6) Napkins;

(7) Paper products;

(8) Bar set-ups;

(9) Tables or chairs provided by the operator;

(10) Sterno ovens; or

(11) Heating or refrigeration equipment.

(c) The cost of alcoholic beverages provided by a catering business shall be taxable even when prepaid by the customer.

(d) The cost of preparation and service personnel shall be taxable except when it is unrelated to the taxable meal, such as but not limited to, valet parking, photography, or the charge meets the non-taxable auxiliary requirements outlined in Rev 702.16.

(e) Items, such as tent rentals or decorations, not customarily associated with the preparation and service of a taxable meal that are optional and separately stated, shall not be taxable.

(f) Any charges included in the price of the meal shall not be allocated as nontaxable items after the event.

N.H. Admin. Code § Rev 702.06

#3181, eff 1-22-86; ss by #4061, eff 5-29-86; ss by #5399, eff 5-21-92; 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.