Section Rev 703.07 - Rooms with Free Coupons, Discounts, Gift Certificates, Complementary Sales, and Other Free Promotional Items(a) When an operator gives a free coupon, discount, gift certificate, or other free promotional item document for no consideration, and the document is redeemed, the tax shall be computed on the actual amount paid for the taxable room, excluding the face value of the coupon or the amount discounted.(b) All supporting source documents, such as, but not limited to, cash register tapes, guest checks, and registration cards, shall show the tax calculation, unless tax is included in the charge made for the meal or room.(c) Donated goods and services, including coupons, discounts, gift certificates, sleeping accommodations, complementary sales, or other donated promotional items shall not be taxable, provided no consideration was given for the goods and services.(d) Barter transactions, such as, but not limited to, rooms exchanged for advertising, shall be taxable to the extent of the usual and customary charge for such taxable room rental exchanged.N.H. Admin. Code § Rev 703.07
#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.