N.H. Code Admin. R. Rev 702.11
Meals served or furnished on the premises of, and to the inmates, residents, or employees of, institutions, as defined in Rev 701.08, shall not be subject to tax.
Source. #4061, eff 5-29-86; ss by #5399, eff 5-21-92; ss and moved by #6750, eff 5-19-98 (from Rev 702.07); ss by #7613, eff 12-19-01; ss by #8653, eff 6-8-06 (formerly Rev 702.08); ss by #10714, eff 11-7-14; ss by #14105, eff 10-29-24, EXPIRES: 10-29-34 (formerly Rev 702.09)