N.H. Code Admin. R. Rev 702.16
Sales For Resale
Effective Oct 29, 2024#5399, eff 5-21-92; amd by #5912, eff 10-14-94; ss and moved by #6750, eff 5-19-98 (from Rev 702.11); ss by #8653, eff 6-8-06 (formerly Rev 702.13); ss by #10714, eff 11-7-14 (formerly Rev 702.19); amd by #13077, eff 7-25-20; ss by #14105, eff 10-29-24, EXPIRES: 10-29-34 (formerly Rev 702.14)Department of Revenue Administration
Operators providing meals for resale shall not be responsible for collecting the tax provided that:
- (a) The sale is to another operator and the seller's documentation indicates the purchaser’s meals and rentals tax license number;
- (b) The sale is to a non-profit organization for resale in accordance with RSA 78-A:6-c, I; or
- (c) The operator clearly states on the invoice that the tax has not been collected and its collection shall be the responsibility of the purchaser.
Source. #5399, eff 5-21-92; amd by #5912, eff 10-14-94; ss and moved by #6750, eff 5-19-98 (from Rev 702.11); ss by #8653, eff 6-8-06 (formerly Rev 702.13); ss by #10714, eff 11-7-14 (formerly Rev 702.19); amd by #13077, eff 7-25-20; ss by #14105, eff 10-29-24, EXPIRES: 10-29-34 (formerly Rev 702.14)