No sales tax — but not entirely off the hook
New Hampshire doesn't have a state sales tax. That means no registration requirements, no filing deadlines, and no economic nexus thresholds to track.
The quick version: No registration, no returns, no nexus rules. But the 9% Meals and Rooms Tax applies to restaurant meals, hotel stays, and vehicle rentals.
New Hampshire is one of only five states without a general sales tax. Its political culture strongly opposes broad-based taxes, so this isn't likely to change.
New Hampshire sales tax rate table
| Field | Value |
|---|---|
| State base rate | 0.0% |
| Average combined rate | 0.00% |
| Local add-on range | None |
| Rates vary by county/city | No |
All those zeros are correct. Remote sellers don't need to track local rates or ZIP codes here.
No sales tax means no economic nexus to worry about
There's no dollar amount or transaction count that triggers a filing obligation. Marketplace facilitator rules don't apply — Amazon and Etsy don't collect New Hampshire sales tax because there isn't one to collect.
SaaS and digital goods: all exempt
New Hampshire has no state sales tax, so SaaS, downloaded software, digital goods, and cloud services all escape taxation — for B2B and B2C alike.
The state funds itself through property taxes, business taxes (like the 0.55% Business Enterprise Tax), and excise taxes on specific items like meals, rooms, and vehicle rentals.
Everything is untaxed — except prepared food
| Product category | Tax treatment |
|---|---|
| Groceries & unprepared food | No sales tax |
| Prepared food & restaurant meals | 9% Meals and Rooms Tax (incl. takeout over $1) |
| Clothing, apparel, footwear | No sales tax |
| Prescription & OTC drugs | No sales tax |
| Manufacturing equipment & computers | No sales tax |
Most states tax restaurant meals through sales tax; New Hampshire uses the separate 9% Meals and Rooms Tax instead.
The 9% tax that actually applies here
If your business operates in hospitality or food service, you'll need to register with the Department of Revenue Administration through NH TAP and file returns for this tax specifically.
- Filing: Monthly if liability exceeds $1,000/month; quarterly otherwise. Due the 20th of the month following the period.
- Penalties: 10% for late filing/payment, plus ~4% annual interest.
- No vendor discount, even for the Meals and Rooms Tax.
No formal VDA program for sales tax, since none exists — but informal arrangements for unpaid Meals and Rooms Tax may be negotiated case-by-case with the Department of Revenue Administration.
Not sure which of these apply to you?
If you run a restaurant, hotel, or short-term rental, we'll help you sort out Meals and Rooms Tax compliance.
Audit risk in New Hampshire
No state sales tax audit risk exists. Enforcement focuses on the Meals and Rooms Tax: underreporting room revenue, misclassifying taxable meals as exempt, and failing to collect on takeout orders over $1. The state can generally audit back three years; indefinitely for fraud or non-filers. Recent focus: short-term rental platforms like Airbnb and VRBO.
Recent changes & quirky rules
New Hampshire has no income tax on wages either — a general sales tax is highly unlikely anytime soon.
A 0.55% tax on compensation, interest, and dividends — catches many companies off guard.
No resale or exemption certificates needed
Because there's no statewide sales or use tax, businesses don't collect tax on goods sold, and buyers don't need resale certificates. The Meals and Rooms Tax doesn't use a certificate system either — businesses simply charge it directly to consumers.
Your next move: focus where it counts
- Selling tangible goods? Cross New Hampshire off your compliance list entirely.
- Hospitality or food service? Register and file for the Meals and Rooms Tax.
- Selling across state lines? Redirect your attention to the 45 states that do impose sales tax.
