Section Rev 703.05 - Non-Taxable Auxiliary Charges(a) Items, exclusive of gratuities, not customarily associated with a taxable room shall not be taxable if: (1) It is possible to purchase the taxable room without the additional charge; and(2) The charges are not for items, products or services customarily associated with the taxable room.(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 703.05
#6690, eff 2-21-98; ss by #6750, eff 5-19-98; ss by #8653, eff 6-8-06
Amended byVolume XXXIV Number 46, Filed November 13, 2014, Proposed by #10714, Effective 11/7/2014.