Current through Register No. 50, December 12, 2024
Section Rev 703.06 - Admission Charges(a) Admission charges collected by an operator shall not be taxable if: (1) The charge is made for admission only; and(2) The charge does not include any free or discounted meals, rooms or both.(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 703.06
#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.