“Catering business” means a food service enterprise or a person engaged, as part of their ordinary course of business, in providing taxable meals at fixed, or various locations other than at a restaurant licensed under RSA 78-A:4 owned or operated by the catering business including, but not limited to:

1. (a) Special events;
2. (b) Banquets;
3. (c) Receptions;
4. (d) Picnics;
5. (e) Bazaars;
6. (f) Fairs;
7. (g) Field days;
8. (h) Outings;
9. (i) Barbecues;
10. (j) Mobile catering or vending trucks;
11. (k) Cafeterias;
12. (l) Private homes;
13. (m) Concerts; or
14. (n) Races.

Source. (See Revision Note at part heading for Rev 701) #6690, eff 2-21-98; ss by #6750, eff 5-19-98, EXPIRED: 5-19-06 New. #8653, eff 6-8-06; ss by #10714, eff 11-7-14; ss by #14105, eff 10-29-24, EXPIRES: 10-29-34