§ 78-A:6-b — Exception to Tax; Auxiliary Charges

I. Any auxiliary charges, not including gratuity charges, such as, but not limited to, service charges, house charges, management fees, or housekeeping charges, added to the charge for a taxable meal or taxable room, shall not be taxed under this chapter if:
(a) The taxable meal or taxable room rental may be purchased without such auxiliary charges at the option of the purchaser or occupant; and
(b) The amount of the auxiliary charge is separately stated on the contract or receipt.
II. The portion of a single aggregate charge allocated to items which are not customarily associated with the purchase of a taxable room or taxable meal, including but not limited to ski lift tickets, boat ride fees, amusement park admission tickets, theater tickets, or other similarly packaged items shall not be taxable if:
(a) The packaged item or service is not part of the operator's standard room rental or meal and the allocated cost of the package item or service is equal to the amount paid to an outside vendor or the allocated cost of the package item or service is the amount over and above the amount which a consumer would be ordinarily charged for the room rental and/or meal had the consumer purchased the room or meal without the packaged item or service;
(b) The allocated cost of the package for gratuities meets the requirements of RSA 78-A:6-a, I; and
(c) The operator's business records provide the documentation necessary for the department to determine the allocation of costs and the proper application of the tax.
III. Admission charges shall not be taxed under this chapter if:
(a) The charge is paid for admission only, and not for any food or beverages, including alcoholic beverages; and
(b) The amount of the admission charge is separately stated on the contract or receipt.

Legislative History

2019, 304:6, eff. Jan. 1, 2020.