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New Hampshire Resale Certificate Rules (2026)

Last updated: 2026-10-12 · Checked against the New Hampshire Department of Revenue Administration (NHDRA)'s own pages, forms and rules on 2026-10-12

New Hampshire has no statewide sales tax, so there is no state seller's permit to get and no state resale certificate to collect. Not applicable — no general sales tax on goods purchased in New Hampshire. New Hampshire-based buyers purchasing from sellers in sales-tax states must follow the selling/delivery state's resale-certificate rules.

New Hampshire resale certificate and permit rules

New Hampshire: seller's permit & resale certificate

No statewide sales tax · Agency: New Hampshire Department of Revenue Administration (NHDRA)

Buying for resale: Not applicable — no general sales tax on goods purchased in New Hampshire. New Hampshire-based buyers purchasing from sellers in sales-tax states must follow the selling/delivery state's resale-certificate rules.
Optional resale certificate: Resale certificateOfficial form →
Good to know: NHDRA administers a Meals and Rooms Tax (among others); it is not a general sales tax and is outside the scope of resale certificates for goods.
Communications Services Tax resale: Form DP-143 (Application for Resale for the Communications Services Tax).

Official sources for New Hampshire (4)

Checked 2026-10-12. Multistate forms: SST SSTGB Form F0003 · MTC uniform certificate

New Hampshire resale certificate FAQ

Does New Hampshire have a resale certificate?

New Hampshire has no statewide sales tax, so the state doesn't require one for state tax.

Do I need a seller's permit in New Hampshire?

No state seller's permit exists. Check with your city or county for any local business license.

What do I give an out-of-state supplier when buying for resale from New Hampshire?

Not applicable — no general sales tax on goods purchased in New Hampshire. New Hampshire-based buyers purchasing from sellers in sales-tax states must follow the selling/delivery state's resale-certificate rules.

Official Sources

Figures checked against these sources on 2026-10-12

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General information, not tax advice. Confirm current rules with the New Hampshire Department of Revenue Administration (NHDRA) before relying on them.