RSA 78-A:6-a Exception to Tax; Gratuity Charges.

I. Gratuity charges added to the charge for a taxable meal or taxable room shall not be taxed under this chapter if:
(a) The gratuity is not used by the operator in lieu of the tipped employee minimum wage requirements of RSA 279:21, or as a pool from which bonuses are paid to managerial personnel;
(b) The gratuity is paid to the service personnel providing the service for which the gratuity is charged;
(c) The amount of the gratuity does not exceed 18 percent of the charge for the taxable meal and/or rent imposed on each occupancy;
(d) The gratuity exceeds the percentage specified in subparagraph (c) and the amount is not separately stated, the exception from tax shall be limited to the percentage enumerated and the additional gratuity shall be subject to ta