N.H. Code Admin. R. Rev 702.19
Admission Charges
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 702.15); ss by #8653, eff 6-8-06 (formerly Rev 702.16); ss by #10714, eff 11-7-14; ss by #10714, eff 11-7-14 (formerly Rev 702.15); amd by #13077, eff 7-25-20; ss by #14105, eff 10-29-24, EXPIRES: 10-29-34 (formerly Rev 702.17)Department of Revenue Administration
(a) Admission charges collected by an operator shall not be taxable if:
- (1) The charge is paid for admission only;
- (2) The charge does not entitle the purchaser to any food or beverages, including alcoholic beverages, whether or not free or discounted meals; and
- (3) The amount of the admission charge is separately stated on the contract or receipt.
- (b) Free or discounted products routinely available when an admission charge is not made, shall not make an admission charge taxable.
Source. #5399, eff 5-21-92; amd by #5912, eff 10-14-94; ss and moved by #6750, eff 5-19-98 (from Rev 702.15); ss by #8653, eff 6-8-06 (formerly Rev 702.16); ss by #10714, eff 11-7-14; ss by #10714, eff 11-7-14 (formerly Rev 702.15); amd by #13077, eff 7-25-20; ss by #14105, eff 10-29-24, EXPIRES: 10-29-34 (formerly Rev 702.17)