Meals furnished by an operator to its employee for which the employee is required to pay a charge, either by the cost being withheld from the employee's wages or by actual payment, shall be subject to tax based on the amount deducted or paid by the employee.
N.H. Admin. Code § Rev 702.07
#4061, eff 5-29-86; ss by #5399, eff 5-21-92; ss and moved by #6750, eff 5-19-98 (from Rev 702.05 ); ss by #8653, eff 6-8-06