Section Rev 702.16 - Non-Taxable Auxiliary Charges(a) Items, exclusive of gratuities, not customarily associated with the preparation and service of a taxable meal, such as, but not limited to, service charges or management fees, shall not be taxable if: (1) It is possible to purchase the taxable meal without the additional charge; and(2) The charges are not for items, products or services customarily associated with the preparation or services of a taxable meal.(b) The operator shall establish a system of control and accounting pursuant to RSA 78-A:19 and Rev 708.01 for non-taxable auxiliary charges which: (1) Correctly and accurately reflects the actual charges made;(2) Separately accounts for such non-taxable charges from other taxable receipts in the books and records of the operator; and(3) Allocates the taxable and non-taxable charges as if the charges had been made separately in an arm's length transaction.(c) If, through the setting of taxable and non-taxable charges, the proper tax has not been reported, then the department shall assess the tax liability pursuant to RSA 78-A:11.N.H. Admin. Code § Rev 702.16
#5399, eff 5-21-92; ss and moved by #6750, eff 5-19-98 (from Rev 702.13 ); ss by #8653, eff 6-8-06 (formerly Rev 702.15 )
Amended byVolume XXXIV Number 46, Filed November 13, 2014, Proposed by #10714, Effective 11/7/2014.