Section Rev 702.17 - Admission Charges(a) Admission charges collected by an operator shall not be taxable if: (1) The charge is paid for admission only;(2) The charge does not entitle the purchaser to any food or beverages, including alcoholic beverages, whether or not free or discounted meals; and(3) The amount of the admission charge is separately stated on the contract or receipt.(b) Free or discounted products routinely available when an admission charge is not made, shall not make an admission charge taxable.N.H. Admin. Code § Rev 702.17
#5399, eff 5-21-92; amd by #5912, eff 10-14-94; ss and moved by #6750, eff 5-19-98 (from Rev 702.15 ); ss by #8653, eff 6-8-06 (formerly Rev 702.16 )
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.