Section Rev 702.15 - Meal Delivery Service Businesses(a) A meal delivery service business shall be an operator for purposes of the meals and rentals tax if: (1) The consumer purchases a taxable meal directly from the meal delivery service business; and(2) The price paid by the consumer to the meal delivery service business for the meal includes its purchase and delivery to the consumer.(b) In instances where the meal delivery service business is a meals and rental tax operator, the meals sold by a restaurant to the meal delivery service business shall be sales for resale as defined in Rev 702.14.(c) In instances where a meal delivery service business provides a delivery service to a restaurant for a fee, and such fee is separately stated to the consumer, the restaurant shall be responsible for the collection of the meals and rentals tax from the consumer on the cost of the meal.N.H. Admin. Code § Rev 702.15
#5399, eff 5-21-92; ss and moved by #6750, eff 5-19-98 (from Rev 702.12 ); ss by #8653, eff 6-8-06 (formerly Rev 702.14 )
Amended byVolume XXXIV Number 46, Filed November 13, 2014, Proposed by #10714, Effective 11/7/2014.