Current through Register No. 50, December 12, 2024
Section Rev 702.14 - Sales For Resale Operators providing meals for resale shall not be responsible for collecting the tax provided that:
(a) The sale is to another operator and the seller's documentation indicates the purchaser's meals and rentals tax license number;(b) The sale is to a non-profit organization for resale in accordance with RSA 78-A:6-c, I; or(c) The operator clearly states on the invoice that the tax has not been collected and its collection shall be the responsibility of the purchaser.N.H. Admin. Code § Rev 702.14
#5399, eff 5-21-92; amd by #5912, eff 10-14-94; ss and moved by #6750, eff 5-19-98 (from Rev 702.11 ); ss by #8653, eff 6-8-06 (formerly Rev 702.13 )
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.