RSA 78-A:3 Definitions.

In this chapter:
I. "Commissioner" means the commissioner of the department of revenue administration.
II. "Department" means the department of revenue administration.
III. [Repealed.]
IV. "Food products" means food or beverages sold for off-premises consumption which are reasonably and commonly considered groceries, including fruits, vegetables, candy, flour, nuts, dairy products, meat, poultry, fish, and eggs. The term shall not include meals as defined in paragraph VIII, whether or not consisting of any such items.
V. "Gratuity" means a gift of money in return for a service.
VI. "Gross rental receipts" means value received or promised as consideration to the owner of a motor vehicle and any rental facilitator for a rental agreement, including a