New Hampshire Sales Tax Guide (2026)
New Hampshire has no general sales tax. It taxes meals and rooms at 8.5% plus a few targeted items — so most sellers have nothing to collect.
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Key Takeaways
New Hampshire has no general state or local sales tax, so there is nothing to collect on goods sold into the state [1]. Its main consumption tax is the 8.5% Meals and Rentals tax on prepared meals, hotel rooms, and motor vehicle rentals [2]. Because there is no sales tax, there is no economic nexus, no resale certificate, and no sales tax holiday, and SaaS, clothing, groceries, and digital goods are not subject to any state sales tax [1]. Only businesses selling meals, lodging, or vehicle rentals register, for the Meals and Rentals tax [2].
Taxability Snapshot
SaaS
N/A
Clothing
N/A
Groceries
N/A
Digital Goods
N/A
Sales Tax Rates
New Hampshire has no general sales tax at the state or local level. Customers pay no sales tax on retail purchases. The state instead levies targeted taxes, most notably an 8.5% Meals and Rentals tax on prepared food, lodging, and motor-vehicle rentals.
Component | Rate | Scope |
|---|---|---|
General sales tax | 0% | None |
Meals & Rentals tax | 8.5% | Prepared food, lodging, car rentals |
Local sales tax | 0% | None |
Most goods carry no tax; only meals, lodging, and rentals are taxed.
Effective date:
Scheduled change:
Registration or Nexus Threshold
Because New Hampshire has no general sales tax, there is no sales-tax economic nexus and no sales tax to register for, collect, or remit. Sellers shipping goods into New Hampshire owe no New Hampshire sales tax.
Operators of restaurants, hotels, and car-rental businesses must register with the New Hampshire Department of Revenue Administration to collect the 8.5% Meals and Rentals tax, but this applies only to those specific activities.
Marketplace Facilitator Law
New Hampshire has no general state sales tax, so there is no marketplace-facilitator collection regime for ordinary retail goods sold through third-party platforms. It does apply its Meals and Rooms (Rentals) Tax to facilitated lodging and motor-vehicle rentals: under RSA 78-A, a room facilitator or rental facilitator doing business in the state must obtain a Meals and Rentals license and collect and remit the 8.5% tax on the full consumer price, including any fees paid to the facilitator. That facilitator obligation is limited to covered room and motor-vehicle rental transactions and does not extend to general merchandise sales.[6]
Filing Frequency & Deadlines
There is no general sales tax return in New Hampshire. Businesses that collect the Meals and Rentals tax file monthly with the Department of Revenue Administration, with returns due the 15th of the following month.
Exemptions
With no general sales tax, exemption questions do not apply to most New Hampshire sales. SaaS, software, and digital products are not subject to any New Hampshire sales tax. Only prepared meals, lodging, and vehicle rentals are taxed, under the Meals and Rentals tax.
Resale & Exemption Certificates
New Hampshire does not issue resale or exemption certificates because it has no general sales tax; a business can present the Department's information page to any out-of-state vendor that requests a New Hampshire exemption number [3].
Penalties
There are no general sales tax penalties in New Hampshire. Late Meals and Rentals tax filings carry their own penalties and interest under Department of Revenue Administration rules.
Audits & Appeals
To dispute a Notice of Assessment, file a petition for reconsideration with the Department's Hearings Bureau within 60 days [4]. You can then appeal to the Board of Tax and Land Appeals or the Superior Court within 30 days of the Department's decision [4].
Sources
[1] New Hampshire DRA — Does New Hampshire Have a Sales Tax? (no sales tax)
[2] New Hampshire DRA — Meals and Rooms (Rentals) Tax (8.5%)
[3] New Hampshire DRA — Resale and Exempt Certificates (none issued)
[4] New Hampshire DRA — Appeal Rights (60-day reconsideration, BTLA)
[5] New Hampshire DRA — Granite Tax Connect (Meals and Rentals license)
[6] New Hampshire Department of Revenue Administration — Meals and Rooms (Rentals) Tax FAQ
Verified July 2026 against New Hampshire Department of Revenue Administration published guidance.
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