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Rev 700 various - Meals and Rooms (Rentals) Tax with Regard to Meals

Rev 700 contains the rules governing the meals and rooms (rentals) (“M&R”) tax, RSA 78-A. This proposal implements the changes in Chapter 304 of the Laws of 2019 to simplify, clarify, and modernize the M&R tax law, effective January 1, 2020, as follows:
Rev 701.07, Rev 701.211 and Rev 701.271, respectively, are being adopted to define “food products,” “restaurant portion,” and “store”; Rev 701.05, Rev 701.10, Rev 701.12-701.16, Rev 701.19-701.22, Rev 701.24, Rev 701.25, Rev 701.28, and Rev 701.31, also definitions, are being readopted with amendments; and Rev 701.18 defining “premises” is being repealed.
Rev 702.011 and Rev 702.012 are being adopted to further clarify the taxability of meals and food products when sold by a restaurant, or a store.
Rev 702.03-702.05 on meals provided by nonprofit or qualified educational organizations, Rev 702.08 on meals provided at hospitals, Rev 702.13 on bakery sales, and Rev 705.12 on surety bonds, are being readopted with amendments.
Rev 702.11(e) on meals purchased with federal nutrition assistance benefits, Rev 702.17(a) on admission charges, and Rev 705.01(j) on license requirements, are being amended.
Rev 702.14(b) on sales for resale, Rev 703.04(a) on computation of permanent residency, and Rev 704.04(a) intro and (b) intro on motor vehicle rental agreements, are also being amended, but only to update statutory references.

New Hampshire Department of Revenue Administration
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