Who do I contact with questions? Call Central Taxpayer Services at (603) 271-2191 or visit the Department at 109 Pleasant Street, Concord, NH.
What records do I need to keep and for how long? Keep all records used to record and report your Meals & Rentals Tax for three (3) years. This includes the M&R worksheet, cash receipts journals, cash disbursement journal, general ledger, payroll records, cash register tapes, guest checks and registration cards, bank statements with all enclosures and any other source document used in your accounting records. Include those that separate taxable items from non-taxable items. If you sell both taxable and non-taxable items, it is a requirement to maintain those records which justify non-taxable sales. How are bakery products taxed? All bakery products sold in quantities of less than six from a restaurant are taxable. A bakery is classified as a restaurant when it offers other taxable items for sale such as, but not limited to, coffee, soda, sandwiches, salad bars and/or prepared foods.
