New Hampshire § 78-A:6-a Exception to Tax;  Gratuity Charges

New Hampshire Statutes

§ 78-A:6-a — Exception to Tax; Gratuity Charges

New Hampshire § 78-A:6-a

Title VTAXATION

Ch. 78-ATAX ON MEALS AND ROOMS

This text of New Hampshire § 78-A:6-a (Exception to Tax; Gratuity Charges) is published on Counsel Stack Legal Research, covering New Hampshire primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.H. Rev. Stat. Ann. § 78-A:6-a (2026).

Text

I. Gratuity charges added to the charge for a taxable meal or taxable room shall not be taxed under this chapter if:

(a)The gratuity is not used by the operator in lieu of the tipped employee minimum wage requirements of RSA 279:21, or as a pool from which bonuses are paid to managerial personnel;

(b)The gratuity is paid to the service personnel providing the service for which the gratuity is charged;

(c)The amount of the gratuity does not exceed 18 percent of the charge for the taxable meal and/or rent imposed on each occupancy;

(d)The gratuity exceeds the percentage specified in subparagraph (c) and the amount is not separately stated, the exception from tax shall be limited to the percentage enumerated and the additional gratuity shall be subject to tax; and

(e)The payroll or other

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I. Gratuity charges added to the charge for a taxable meal or taxable room shall not be taxed under this chapter if:
(a) The gratuity is not used by the operator in lieu of the tipped employee minimum wage requirements of RSA 279:21, or as a pool from which bonuses are paid to managerial personnel;
(b) The gratuity is paid to the service personnel providing the service for which the gratuity is charged;
(c) The amount of the gratuity does not exceed 18 percent of the charge for the taxable meal and/or rent imposed on each occupancy;
(d) The gratuity exceeds the percentage specified in subparagraph (c) and the amount is not separately stated, the exception from tax shall be limited to the percentage enumerated and the additional gratuity shall be subject to tax; and
(e) The payroll or other business records of the operator substantiate the distribution of the gratuity to the service employees as a payment that does not supplement wages or is not in lieu of wages.
II. Gratuity charges arranged by written contract between operators and motorcoach service providers or other businesses making group purchases on behalf of purchasers or occupants shall not be taxed under this chapter if the requirements of RSA 78-A:6-a, I are met.
III. Gratuity charges included in package arrangements offered by hotels to purchasers or occupants, which are not arranged by written contract between operators and motorcoach service providers or other businesses making group purchases on behalf of purchasers or occupants, shall not be taxed under this chapter if the requirements of RSA 78-A:6-a, I are met.
IV. The amount of any gratuity charge excepted from tax by RSA 78-A:6-a, I, II, or III shall be limited to that amount actually received by the service personnel providing the service for which such gratuity is charged.