New Hampshire Sales Tax Guide 2025: A Step-by-Step Guide for Businesses

New Hampshire Sales Tax: 2025 Overview

New Hampshire does not impose a statewide sales tax as of 2025, maintaining its reputation as a tax-free state for retail goods and services. New Hampshire does not participate in the Streamlined Sales Tax initiative (SSUTA), as it lacks a traditional sales tax system.

However, specific transactions, such as meals, rentals, and prepared food, are subject to the Meals and Rentals Tax of 8.5%.

New Hampshire Sales Tax Due Date

New Hampshire does not impose a general sales tax, so there are no due dates for filing or paying state-level sales taxes. However, businesses that engage in specific taxable activities, such as meals and rentals, may need to file and pay taxes as outlined below:

Tax Type	Criteria	Due Date
Meals and Rentals Tax	Applies to businesses selling prepared meals, renting rooms, or providing car rentals.	Due on the 15th of the following month.
Business Profits Tax (BPT)	For businesses with taxable income exceeding New Hampshire thresholds.	Due quarterly, with estimated payments based on income.
Business Enterprise Tax (BET)	For businesses with gross receipts exceeding New Hampshire thresholds.	Due quarterly, along with BPT payments.

Key Notes

• Late filings or payments may result in penalties and interest, so timely compliance is essential.
• Payments and filings for applicable taxes can be completed through the New Hampshire Department of Revenue Administration (DRA).

New Hampshire State Sales Tax Rate in 2025

New Hampshire does not impose a statewide sales tax, making it one of the few states without a general sales tax on goods or services.

Tax Type	Rate	Description
State Sales Tax	None	New Hampshire does not have a statewide sales tax.
Local Sales Tax	None	Local jurisdictions in New Hampshire are not allowed to impose sales taxes.

Notes

• While there is no sales tax, New Hampshire does impose a Meals and Rentals Tax of 8.5% on prepared food, hotel accommodations, and car rentals.
• Businesses operating in other states may still need to comply with sales tax regulations outside of New Hampshire.

2025 New Hampshire Local Sales Tax Rates Table

New Hampshire does not impose a general sales tax, making it one of the few states without a statewide or local sales tax on goods or services.

City/Town	Local Sales Tax Rate	Total Sales Tax Rate
Concord	None	None
Derry	None	None
Laconia	None	None
Nashua	None	None
Portsmouth	None	None
Rochester	None	None
Salem	None	None
Exeter	None	None
Hanover	None	None

Notes

• New Hampshire does not impose a statewide or local sales tax, maintaining a tax-free environment for most purchases.
• Specific activities, such as meals, rentals, and prepared food, are subject to the Meals and Rentals Tax of 8.5%.
• For more information, visit the New Hampshire Department of Revenue Administration.

New Hampshire Sales Tax Calculator Example with Customers in Multiple Locations

New Hampshire does not impose a statewide sales tax, so businesses are not required to collect or remit sales tax on most goods or services. However, specific transactions, such as meals and rentals, are subject to the Meals and Rentals Tax (M&R Tax) of 8.5%.

Detail	Description
Business	A business providing taxable meals or lodging in New Hampshire.
Customer Purchases	Customer A in Concord purchases a meal for $120. Customer B in Portsmouth rents a room for $300. Customer C in Manchester rents a car for $200.
Customer Locations	All subject to the uniform 8.5% Meals and Rentals Tax.

New Hampshire Sales Tax Calculations

Customer	Purchase Amount	M&R Tax Rate	Total Tax Due
Customer A	$120	$120 × 8.5% = $10.20	$10.20
Customer B	$300	$300 × 8.5% = $25.50	$25.50
Customer C	$200	$200 × 8.5% = $17.00	$17.00

Total Sales Tax Due in New Hampshire

$10.20 (Customer A) + $25.50 (Customer B) + $17.00 (Customer C) = $52.70

Key Considerations for Businesses

• Location Accuracy: New Hampshire does not have a general sales tax, but businesses must ensure they apply the 8.5% Meals and Rentals Tax to applicable transactions like meals, lodging, and car rentals.
• Exemption Management: Non-taxable transactions, such as groceries or services, must be properly identified and documented.
• Tax Reporting: Businesses subject to the M&R Tax must file returns and remit payments through the New Hampshire Department of Revenue Administration's online portal.

Is there a New Hampshire SaaS sales tax?

No, New Hampshire does not impose a sales tax on Software as a Service (SaaS) or any other goods or services, as the state does not have a general sales tax.

Category	Details	Examples
Statewide Sales Tax	New Hampshire does not impose a statewide sales tax, so SaaS is not subject to taxation.	N/A
Local Taxes	New Hampshire does not allow local jurisdictions to impose sales taxes, ensuring SaaS is tax-free statewide.	N/A
Requirements for Businesses	SaaS providers do not need to collect sales tax for transactions in New Hampshire.	N/A

Additional Considerations

• While New Hampshire does not tax SaaS, businesses may still need to comply with sales tax regulations in other states where they have nexus.
• Businesses can streamline multistate compliance, despite the challenges, by getting started with Kintsugi for sales tax automation, ensuring accurate tax calculations and filings.
• For further guidance, consult a tax professional or review New Hampshire’s Department of Revenue Administration.

Is there sales tax on clothing in New Hampshire?

No, New Hampshire does not impose a statewide sales tax on clothing or other goods:

Category	Details
Statewide Tax	There is no statewide sales tax on clothing or any other goods in New Hampshire.
No Local Sales Taxes	New Hampshire does not allow local jurisdictions to impose sales taxes.
Tax-Free Shopping	All clothing purchases in New Hampshire are tax-free year-round.

FAQs

What is the New Hampshire sales tax rate?

New Hampshire does not impose a statewide sales tax, making it one of the few tax-free states for retail goods and services.

How do you calculate sales taxes in New Hampshire (USA)?

No calculation is needed for general sales taxes, but the Meals and Rentals Tax of 8.5% applies to prepared meals, hotel accommodations, and car rentals.

Sales Tax Nexus in New Hampshire

New Hampshire does not impose a statewide sales tax, so sales tax nexus is generally not applicable. However, businesses may need to comply with specific rules for other types of taxes, such as the Meals and Rentals Tax (M&R Tax).

Type of Nexus	Description	Threshold/Criteria
Physical Nexus	Created by having a physical presence in New Hampshire, such as a location or employees, for taxable activities.	Applies to businesses providing taxable meals, hotel accommodations, or car rentals in New Hampshire.
Economic Nexus	Not applicable for general sales tax, but may apply for specific taxes like the M&R Tax.	Triggered by engaging in taxable transactions subject to New Hampshire's M&R Tax.
Affiliate Nexus	Created through relationships with in-state businesses that help facilitate taxable activities.	A New Hampshire-based affiliate promotes or facilitates taxable activities for the business.
Marketplace Nexus	Not applicable for general sales tax, but may apply for the M&R Tax if transactions are facilitated in New Hampshire.	Marketplace facilitators must remit M&R Tax for applicable transactions.
Employee or Agent Nexus	Having employees, independent contractors, or agents perform taxable services in New Hampshire.	Applies to employees or agents conducting taxable transactions, such as providing meals or lodging.

Notes

• New Hampshire does not impose a general sales tax but does enforce the 8.5% Meals and Rentals Tax (M&R Tax) on prepared meals, hotel accommodations, and car rentals.
• Businesses engaging in taxable activities under the M&R Tax must register with the New Hampshire Department of Revenue Administration.
• Nexus rules for M&R Tax are determined by the business's physical presence or activity within the state.

FAQs

What is the sales tax nexus in New Hampshire?

New Hampshire does not impose a sales tax or a use tax, so nexus laws for general sales tax do not apply. However, businesses must comply with the Meals and Rentals Tax if applicable.

New Hampshire Sales Tax Exemptions in 2025

In 2025, New Hampshire does not impose a statewide sales tax, but its 8.5% Meals and Rentals Tax exempts groceries, prescription medications, and non-prepared food items.

What is a New Hampshire state tax-exempt certificate?

A New Hampshire tax-exempt certificate, applicable for specific taxes like the Meals and Rentals Tax (M&R Tax), allows eligible buyers to make tax-exempt purchases within New Hampshire. It certifies that the buyer qualifies for an exemption under New Hampshire tax law.

• Purpose: Used for transactions exempt from the M&R Tax, such as purchases by government agencies, nonprofit organizations, or for qualifying exemptions.
• Usage: The buyer provides the certificate to the seller at the time of purchase to avoid being charged the M&R Tax.
• Retention: Sellers must keep a copy of the certificate on file to validate tax-exempt transactions in case of an audit.

Valid Reasons for Exemption

Exemption Category	Description	Examples
Government Agencies	Federal, state, or local government entities.	Meals or lodging purchased by government offices.
Nonprofit Organizations	Tax-exempt entities making qualified purchases.	Purchases by charitable or educational organizations.
Religious Organizations	Exempt purchases made for religious purposes.	Lodging or meals for church-related activities.
Specific Contracts	Certain purchases under qualifying agreements.	Meals included in government contracts.

Note: Since New Hampshire does not impose a general sales tax, exemptions apply primarily to the 8.5% Meals and Rentals Tax (M&R Tax).

What is exempt from sales tax in New Hampshire?

Over 90% of New Hampshire businesses benefit from the state’s unique tax structure, which includes no general sales tax. This table highlights key exemptions to help businesses maximize savings:

Category	Exempt Items
Essential Goods	Prescription medications, medical devices, and certain home healthcare equipment.
Nonprofit Organizations	Purchases by qualifying charitable, religious, and educational organizations.
Government Entities	Transactions made by federal, state, and local government agencies.
Resale	Items purchased for resale are exempt with proper resale documentation.
Services	Most professional services, including legal, medical, and consulting services.
Occasional Sales	Casual or isolated sales by individuals not engaged in regular business activities.

Additional Notes

• New Hampshire does not impose a statewide general sales tax, but certain transactions, such as hotel occupancy and prepared meals, may be subject to specific taxes.
• Exemptions may require proper documentation to ensure compliance.

New Hampshire Sales Tax Permits, Registration, and Filing in 2025

This section simplifies obtaining permits, filing returns, and meeting payment deadlines effectively for businesses with buyers in New Hampshire.

How do I get a New Hampshire sales tax permit?

To comply with tax obligations in New Hampshire, follow these steps for specific taxes like the Meals and Rentals Tax:

• Register Online: Visit the New Hampshire Department of Revenue Administration (DRA) portal to start your registration.
• Provide Business Details: Submit information such as your business name, address, type of business entity, and federal EIN or Social Security number.
• Pay the Registration Fee: New Hampshire does not charge a fee for registering for the Meals and Rentals Tax license.
• Receive Your Permit: Once approved, you'll receive a Meals and Rentals Tax license, allowing you to collect and remit the 8.5% tax on applicable transactions.
• Note: New Hampshire does not impose a general sales tax, but businesses engaging in taxable activities, such as meals, lodging, or car rentals, must register for the applicable tax license.

How do I submit a New Hampshire sales tax registration?

New Hampshire does not impose a general sales tax, so no state-level sales tax registration is required for most businesses. However, businesses may need to register for other tax types depending on their activities.

Determine if You Need to Register

You may need to register with the New Hampshire Department of Revenue Administration if your business:

• Sells taxable items such as prepared meals, hotel rentals, or car rentals, which are subject to New Hampshire's specific taxes.
• Operates in other states where sales tax registration is required due to economic or physical nexus.

Gather Required Information

If your business needs to register for a specific tax in New Hampshire, ensure you have:

• Business Information: Legal name, DBA (if applicable), federal EIN or SSN.
• Address Details: Physical and mailing addresses.
• Business Type: LLC, sole proprietorship, corporation, etc.
• Relevant Tax Information: Details on the taxable activity, such as meals and rentals.

Register Online

• Visit the New Hampshire Department of Revenue Administration website.
• Create an account or log in to the applicable portal for business tax registrations.
• Follow the prompts to complete your tax-specific registration.

Submit Application

• Review the form for accuracy before submitting.
• Once approved, you will receive confirmation of your registration, allowing you to collect and remit applicable taxes (if required).

Begin Collecting and Filing Specific Taxes

• Start collecting and remitting taxes on relevant transactions (e.g., meals or rentals) if applicable.
• File and remit collected taxes based on the required frequency as determined by the Department of Revenue Administration.

New Hampshire Sales Tax Filing

This section breaks down New Hampshire's sales tax requirements, including filing rules, taxable items, and permits.

What are the main New Hampshire filing requirements?

New Hampshire does not impose a general sales tax. However, businesses that are subject to the Meals and Rentals Tax (M&R Tax) must comply with specific filing requirements:

• Filing Frequency: Businesses must file monthly, quarterly, or annually based on their total M&R Tax liability.
• Due Date: Returns are due on the 15th of the month following the reporting period.
• Filing Method: Returns must be filed electronically or via paper through the New Hampshire Department of Revenue Administration (DRA).
• Additional Requirements: Businesses must report all taxable transactions, including meals, hotel stays, and vehicle rentals, and remit payment for collected taxes by the due date to avoid penalties and interest.

Filing Frequency Criteria

Filing Frequency	Criteria
Monthly	For businesses collecting $100 or more in M&R Tax per month.
Quarterly	For businesses collecting less than $100 in M&R Tax per month but more than $25 per quarter.
Annually	For businesses collecting $25 or less in M&R Tax per quarter.

Note: While New Hampshire does not have a general sales tax, businesses engaging in taxable activities under the M&R Tax must register, collect, and remit taxes as required. Accurate reporting of taxable transactions is essential.

What does New Hampshire sales tax apply to?

New Hampshire does not impose a general sales tax. However, the Meals and Rentals Tax (M&R Tax) applies to the following categories:

Category	Description	Examples
Prepared Foods	Meals and drinks sold by food service businesses.	Restaurant meals, takeout, catering.
Lodging	Short-term lodging of less than 185 days.	Hotels, motels, vacation rentals.
Vehicle Rentals	Rentals of motor vehicles for less than 180 days.	Car rentals, moving vans.

Note: New Hampshire imposes an 8.5% Meals and Rentals Tax on these categories. Businesses engaged in these activities must register, collect, and remit the tax as required. Other goods and services are not subject to sales tax.

How to file sales tax in New Hampshire

To file the Meals and Rentals Tax (M&R Tax) in New Hampshire, follow these steps:

• Log in to the NH DRA Portal: Access the New Hampshire Department of Revenue Administration (DRA) portal using your credentials.
• Complete the Tax Return: Enter total taxable sales, exempt sales, and the amounts for meals, rentals, and vehicle rentals subject to the 8.5% M&R Tax.
• Calculate Tax Due: The portal automatically calculates the M&R Tax owed based on your entries.
• Submit Payment: Pay electronically through the portal or by other approved methods.
• Meet Deadlines: Returns are due by the 15th of the month following the reporting period (monthly, quarterly, or annually, depending on your assigned frequency).
• Maintain Records: Keep copies of filed returns and payment confirmations for audit purposes.

FAQs

What day is New Hampshire sales tax due?

The Meals and Rentals Tax is due on the 15th of the month following the reporting period.

Does New Hampshire have a sales tax holiday?

No, New Hampshire does not offer a sales tax holiday, as it does not have a statewide sales tax.

Automate Your New Hampshire Sales Tax with Kintsugi

Managing New Hampshire sales tax compliance can be complex, from verifying local tax rates to tracking exemptions and meeting filing deadlines. Kintsugi simplifies this process with powerful automation tools designed for modern businesses.

Feature	Description
Accurate Tax Rate Calculations	Automatically apply the correct state and local sales tax rates based on your customer’s location.
Exemption Management	Seamlessly identify and apply exemptions for groceries, prescription medications, and other qualifying items.
Effortless Filing	Streamline your tax reporting and filing process with integrations that calculate, track, and submit sales tax payments.
ERP and eCommerce Integration	Connect with platforms like Shopify, QuickBooks, Amazon, and more for seamless tax data management.

Let Kintsugi handle the complexities of New Hampshire sales tax so you can focus on growing your business. Visit our Product Platform and Pricing pages to learn more and get started today!