New Hampshire: Those Who Pour Must Tax
- Sales Tax News
- Sep 2, 2015 | Gail Cole
People who manufacture alcoholic beverages in New Hampshire may now sell samples of their beverages for on-premise consumption. They must also tax those sales.
Under HB 177, effective July 1, 2015, liquor samples provided by manufacturers and rectifiers must be limited to one ½ ounce sample per label per person. Wine samples provided by wine manufacturers must be limited to one 2-ounce sample per label per person.
In addition: “The holder of a beverage manufacturer license may sell beverage samples to visitors of legal drinking age for consumption on the premises where the beverages were manufactured. Sales of samples for consumption on the premises shall be limited to one 4-ounce glass per label per person.”
As explained by the New Hampshire Department of Revenue Administration in TIR 2015-001, “manufacturers and rectifiers who sell alcoholic beverage samples [are required to] collect and remit Meals & Rentals (M&R) Tax under RSA 78-A.” The M&R Tax is 9%, must be imposed on taxable meals costing $0.36 or more, and must be remitted monthly. Alcoholic beverages sold with or without food are considered taxable meals.
Any manufacturer or rectifier intending to sell samples to patrons must obtain an M&R Operator’s License from the Department of Revenue Administration. Additional information is available on TIR 2015-001.
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