Not legal advice.
https://gc.nh.gov/rsa/html/NHTOC/NHTOC-V-78-A.htm
Section 78‑A:3 — Definitions
“Food products” = food or beverages sold for off‑premises consumption which are reasonably and commonly considered groceries (fruits, vegetables, candy, flour, dairy, meat, etc.). The definition specifically excludes “meals.”
“Meal” = any food or beverage (including food products) prepared for human consumption and provided by a restaurant in such form as to be available for immediate consumption without further significant preparation, whether consumed on or off the restaurant premises.
Includes food/beverages sold take‑out / to‑go (packaged or wrapped) from a restaurant.
Excludes (i.e. not a “meal” under this definition) food/beverage wholly packaged off the premises, except for:
Sandwiches of all kinds,
Beverages in unsealed containers,
Catered meals or meals delivered to where they will be eaten.
Also excludes food products provided by a store, or bakery products, when sold in units of six or more.
“Restaurant” = eating or drinking establishment primarily engaged in the business of providing meals for which a charge is made. This includes cafés, diners, food trucks, etc. Also includes restaurant portions within a larger store (like a grocery store that has a deli).
Section 78‑A:6 — Imposition of Tax
The law states that a tax of 8.5% is imposed on taxable meals.
Section 78‑A:6‑c — Exceptions to the Taxed Meals
Certain kinds of meals are not taxable, even if they might meet other parts of the “meal” definition, such as:
Meals provided by nonprofit organizations (religious, charitable) under certain conditions.
Meals provided by educational organizations exempt under federal law (501(c)(3)), under certain constraints.
Meals to inmates or employees in institutions (state, hospitals, nursing homes) in certain settings.
Meals provided under other special programs (seasonal camps, etc.) in specific circumstances.
⚖️ Rules & Interpretations
From NH’s administrative rules (Rev 700) and Department of Revenue guidance:
“Food products” sold in a retail food store are typically not taxed—unless sold in a way that is commonly considered a meal (e.g. a plate, platter, arranged/packaged as a meal).
Prepared, ready‑to‑eat foods (heated or cooled, or not) that are not wholly prepackaged off the premises are often considered taxable.
New Hampshire Government