1. (a) Items, exclusive of gratuities, not customarily associated with the preparation and service of a taxable meal, such as, but not limited to, service charges or management fees, shall not be taxable if:

   1. (1) It is possible to purchase the taxable meal without the additional charge; and
   2. (2) The charges are not for items, products, or services customarily associated with the preparation or services of a taxable meal.

2. (b) The operator shall establish a system of control and accounting pursuant to RSA 78-A:19 and Rev 708.01 for non-taxable auxiliary charges which:

   1. (1) Correctly and accurately reflects the actual charges made;
   2. (2) Separately accounts for such non-taxable charges from other taxable receipts in the books and records of the operator; and
   3. (3) Allocates the taxable and non-taxable charges as if the charges had been made separately in an arm's length transaction.
3. (c) If, through the setting of taxable and non-taxable charges, the proper tax has not been reported, then the department shall assess the tax liability pursuant to RSA 78-A:11.

Source. #5399, eff 5-21-92; ss and moved by #6750, eff 5-19-98 (from Rev 702.13); ss by #8653, eff 6-8-06 (formerly Rev 702.15); ss by #10714, eff 11-7-14 (formerly Rev 702.14); ss by #14105, eff 10-29-24, EXPIRES: 10-29-34 (formerly Rev 702.16)