CHAPTER 61
SB 66-FN-A-LOCAL - FINAL VERSION
2003 SESSION
09/01
SENATE BILL 66-FN-A-LOCAL
AN ACT limiting the exemption from the meals and rooms tax for sales of alcoholic beverages by voluntary nonprofit organizations operating under one-day licenses from the liquor commission.
This bill limits the exemption from the meals and rooms tax for sales of alcoholic beverages by voluntary nonprofit organizations operating under one-day licenses from the liquor commission to those operating under such licenses for 3 or fewer days per year.
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Explanation: Matter added to current law appears in bold italics.
Matter removed from current law appears [in brackets and struckthrough.]
Matter which is either (a) all new or (b) repealed and reenacted appears in regular type.
03-0356
09/01
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Three
AN ACT limiting the exemption from the meals and rooms tax for sales of alcoholic beverages by voluntary nonprofit organizations operating under one-day licenses from the liquor commission.
Be it Enacted by the Senate and House of Representatives in General Court convened:
61:1 Meals and Rooms Tax; Limitation on Exemption for Nonprofit Organizations Operating Under Temporary Liquor Licenses. Amend RSA 78-A:3, X(c)(7) to read as follows:
(7) Meals prepared and sold by nonprofit organizations other than educational institutions. However, if the nonprofit organization is required to have a license issued by the liquor commission other than [a license] licenses issued pursuant to RSA 178:20, V(l) for 3 or fewer days per year, the meals are taxable meals;
61:2 Effective Date. This act shall take effect July 1, 2003.
(Approved: May 27, 2003)
(Effective Date: July 1, 2003)