Meals served or furnished on the premises of, and to the inmates, residents or employees of, institutions, as defined in 701.11, shall not be subject to tax.
N.H. Admin. Code § Rev 702.09
#4061, eff 5-29-86; ss by #5399, eff 5-21-92; ss and moved by #6750, eff 5-19-98 (from Rev 702.07 ); ss by #7613, eff 12-19-01; ss by #8653, eff 6-8-06 (formerly Rev 702.08 )