N.H. Code Admin. R. Rev 702.10
Meals at Hospitals and Medical Facilities
Effective Oct 29, 2024#4061, eff 5-29-86; ss by #5399, eff 5-21-92; amd by #5912, eff 10-14-94 ss and moved by #6750, eff 5-19-98 (from Rev 702.06); ss by #8653, eff 6-8-06 (formerly Rev 702.07); ss by #10714, eff 11-7-14 (from Rev 702.06 & 702.07); ss by #13077, eff 7-25-20; ss by #14105, eff 10-29-24, EXPIRES: 10-29-34 (formerly Rev 702.08)Department of Revenue Administration
Meals sold on the premises of a hospital licensed under RSA 151, or of a convalescent home, nursing home, or home for the aged, shall be subject to tax unless such meals are:
- (a) Provided to patients or employees; or
- (b) Provided by a nonprofit organization as provided in RSA 78-A:6-c, I or VII.
Source. #4061, eff 5-29-86; ss by #5399, eff 5-21-92; amd by #5912, eff 10-14-94 ss and moved by #6750, eff 5-19-98 (from Rev 702.06); ss by #8653, eff 6-8-06 (formerly Rev 702.07); ss by #10714, eff 11-7-14 (from Rev 702.06 & 702.07); ss by #13077, eff 7-25-20; ss by #14105, eff 10-29-24, EXPIRES: 10-29-34 (formerly Rev 702.08)