N.H. Admin. Code § Rev 702.08

Current through Register No. 50, December 12, 2024

Section Rev 702.08 - Meals at Hospitals and Medical Facilities

Meals sold on the premises of a hospital licensed under RSA 151, or of a convalescent home, nursing home, or home for the aged, shall be subject to tax unless such meals are:

(a) Provided to patients or employees; or

(b) Provided by a nonprofit organization as provided in RSA 78-A:6-c, I or VII.

N.H. Admin. Code § Rev 702.08

#4061, eff 5-29-86; ss by #5399, eff 5-21-92; amd by #5912, eff 10-14-94 ss and moved by #6750, eff 5-19-98 (from Rev 702.06 ); ss by #8653, eff 6-8-06 (formerly Rev 702.07 )

Amended byVolume XXXIV Number 46, Filed November 13, 2014, Proposed by #10714, Effective 11/7/2014.

Amended by Volume XL Number 33, Filed August 13, 2020, Proposed by #13077, Effective 7/25/2020, Expires 7/25/2030.