N.H. Code Admin. R. Rev 701.16
Rev 701.16
Effective Oct 29, 2024(See Revision Note at part heading for Rev 701) originally #5399, eff 5-21-92; ss and moved by #6750, eff 5-19-98 (from Rev 701.19); moved by #6870 (from Rev 701.20), eff 10-20-98; ss by #8653, eff 6-8-06; ss by #10714, eff 11-7-14 (from Rev 701.18); ss by Rev 13077, eff 7-25-20 (from Rev 701.21); ss by #14105, eff 10-29-24, EXPIRES: 10-29-34 (formerly Rev 701.20)Department of Revenue Administration
“Restaurant” means “restaurant” as defined in RSA 78-A:3, XX. This term also:
(a) Includes installations of a permanent or temporary nature which are used for providing meals, such as, but not limited to:
- (1) Tables;
- (2) Counters;
- (3) Bars;
- (4) Concession stands;
- (5) Booths at fairs or festivals, parks, or other locations;
- (6) Food trucks;
- (7) Street carts;
- (8) Fairs and festivals where the price of admission entitles the purchaser to food or beverages, or both, including alcoholic beverages; or
- (9) Other similar facilities where meals are served; and
- (b) Does not include any portion of a store that is not a restaurant portion as defined in Rev 701.17.
Source. (See Revision Note at part heading for Rev 701) originally #5399, eff 5-21-92; ss and moved by #6750, eff 5-19-98 (from Rev 701.19); moved by #6870 (from Rev 701.20), eff 10-20-98; ss by #8653, eff 6-8-06; ss by #10714, eff 11-7-14 (from Rev 701.18); ss by Rev 13077, eff 7-25-20 (from Rev 701.21); ss by #14105, eff 10-29-24, EXPIRES: 10-29-34 (formerly Rev 701.20)