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Originally Posted by fatlazyless

Here's a not too related tax question for anyone. At the Super Market in Centre Harbor, how come a $1.09 chocolate whoopie pie does not get this 8% tax while a chicken salad sandwich does. Both are wrapped in plastic, and are labeled but just the sandwich gets taxed. Seriously here, no foolin' aroun here; capice(!), this is a very serious business, so WHY is that? What is what, like how come?

Since you have asked this question many times, here's the appropriate RSA explaining same....

TITLE V
TAXATION
CHAPTER 78-A
TAX ON MEALS AND ROOMS
Section 78-A:3
78-A:3 Definitions. – As used in this chapter: ....

X. The following terms have the meaning as stated:
(a) "Meal' means any food or beverage, or both, prepared for human consumption and served by a restaurant, whether the food or beverage is served for consumption on or off the restaurant premises. The term "meal' includes food or beverages sold on a "take out' or "to go' basis, whether or not they are packaged or wrapped and whether or not they are taken from the premises of the restaurant. The term "meal' excludes any food or beverage wholly packaged off the premises except: (1) sandwiches of all kinds; (2) beverages in unsealed containers; and (3) catered meals or meals which are delivered to the location where the meal is consumed. Beverage includes an alcoholic beverage, served with or without food.
(b) "Restaurant' means an eating establishment where food, food products, or beverages including alcoholic beverages are served and for which a charge is made. The term includes, but is not limited to, a cafe, lunch counter, private or social clubs, cocktail lounges, hotel dining rooms, catering business, tavern, diner, snack bar, dining room, food vending machine, and any other eating place or establishment where meals are served, even if the serving of a meal is not the primary function of the establishment such as but not limited to convenience stores, gas stations, or supermarkets, but only as to the portion of such establishment that serves a "meal' as defined in this chapter. The term includes eating establishments whether stationary or mobile, temporary or permanent.
(c) "Taxable meal' means any meal for which a charge is made that is purchased from a person in the business of operating a restaurant, and which is subject to a tax under RSA 78-A:6. The following are not taxable meals:
(1) Meals served or furnished on the premises of a nonprofit corporation or association organized and operated exclusively for religious or charitable purposes, in furtherance of any of the purposes for which it was organized; with the net proceeds of the meals to be used exclusively for the purposes of the corporation or association;
(2) Meals served or furnished by an organization operated for educational purposes, which organization is exempt from federal income taxation under section 501(c)(3) of the Internal Revenue Code, either directly through facilities owned and operated by such organization or indirectly through a catering or food service enterprise under contract with such organization, but only if such meals are served or furnished:
(A) To students regularly attending the organization;
(B) To employees, faculty members or administrative officers of the organization;
(C) To volunteers providing services in connection with the organization; or
(D) To persons other than individuals described in subparagraphs (c)(2)(A), (c)(2)(B), or (c)(2)(C), but only if the meals are served or furnished pursuant to an activity which is related to educational purposes and the sponsor of such activity is an organization exempt from federal income taxation under section 501(c) of the Internal Revenue Code or the federal or state government of an instrumentality thereof. For purposes of subparagraph (c)(2)(D), "educational purposes' means:
(i) The instruction or training of an individual for the purpose of improving or developing the individual's capabilities;
(ii) The instruction of the public on subjects useful to the individual and beneficial to the community; or
(iii) With respect to a specific educational organization, the conduct of alumni, student or athletic functions or events.
(E) The exemptions provided by subparagraphs (c)(2)(B) and (c)(2)(D) shall not apply if the meals are served or furnished at a location where meals are offered to the general public on a regular and continuous basis without regard to an activity which is related to educational purposes.
(3) Meals served or furnished on the premises of any institution of the state, political subdivision of the state, or of the United States, to inmates and employees of the institutions;
(4) Meals served or furnished on the premises of a hospital and served in any hospital licensed under RSA 151, except for meals sold in any restaurant which offers its accommodations to the public, or of a sanitarium, convalescent home, nursing home, or home for the aged;
(5) Meals furnished by any person while transporting passengers for hire by train, bus, or airplane if furnished on any train, bus, or airplane;
(6) Meals furnished by any person while operating a seasonal camp for children under the age of 18 years, to the campers under the age of 18, and to employees, but to no others;
(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 licenses issued pursuant to RSA 178:22, V(l) for 3 or fewer days per year, the meals are taxable meals;
(8) Meals furnished to any employee of an operator as pay for his employment.
(9) Dispensing of a beverage by a single serving beverage machine where not used in conjunction with other food vending machines such as, but not limited to, commissaries. A single serving beverage machine used to dispense a beverage consumed in conjunction with a meal under the definition of restaurant shall, as to the beverage being dispensed, constitute a taxable meal;
(10) In accordance with the Food Security Act of 1985, meals purchased with food stamp coupons issued under the Food Stamp Act of 1977, as amended; provided, however, that when a meal is purchased in part with food stamp coupons, then only that part of the meal purchased with food stamp coupons is not a taxable meal.
XI. [Repealed.]
XII. "Gratuity' means a gift of money in return for a service.