For the purposes of employment in the hotel, motel, cabin, tourist home and restaurant industries, an employer shall be entitled to deduct from the minimum wage pursuant to RSA 279:21 allowances for meals and lodging. The maximum amounts of such deductions shall be as follows:
| I. | Full Board and Room (Weekly) | $45.00 |
| Full Board and Room (Daily) | 6.45 |
| II. | Meals (Weekly) | 39.45 |
| Meals (Per Meal) | 1.88 |
| III. | Lodging (Weekly) | 10.88 |
| Lodging (Daily) | 1.80 |
Source. 1971, 552:3. 1975, 50:1. 1979, 237:1. 1989, 86:2, eff. Jan. 1