New Hampshire Sales Tax Guide — No State Sales Tax (2026)

Last updated: 2026-03-27

What is the sales tax rate in New Hampshire?

How do you register to collect sales tax in New Hampshire?

How to register for sales tax in New Hampshire

Before you can collect sales tax, you need to register with the relevant local jurisdictions in New Hampshire. Here is the step-by-step process.

1. New Hampshire has no sales tax, so no sales tax registration is required
2. Register for the 8.5% Meals & Rooms Tax if you operate a restaurant, hotel, or car rental business
3. Obtain any required local or state business licenses through the New Hampshire Secretary of State
4. If selling into other states, check those states' nexus rules to determine registration requirements

How to collect sales tax in New Hampshire

New Hampshire does not impose a state sales tax, but there are still important considerations for businesses operating in the state.

1. There is no general sales tax to collect in New Hampshire
2. If you operate a restaurant, hotel, or car rental business, collect the 8.5% Meals & Rooms Tax
3. Do not charge customers any sales tax on retail transactions
4. If selling into other states, you may need to collect those states' sales taxes based on nexus rules

How to file and remit sales tax in New Hampshire

New Hampshire has no state sales tax, so no state-level sales tax returns are required. However, there may be other filing obligations.

1. No general sales tax filing is required in New Hampshire
2. If collecting the Meals & Rooms Tax, file monthly returns with the New Hampshire Department of Revenue Administration
3. Meals & Rooms Tax returns are due on the 15th of the month following the reporting period
4. Keep financial records for at least 3 years

What is exempt from New Hampshire sales tax?

Since New Hampshire has no state sales tax, general exemptions do not apply. However, related taxes may have their own exemptions.

• •Not applicable — New Hampshire has no general sales tax
• •The Meals & Rooms Tax has its own exemptions for items like grocery food (not prepared meals)

What is use tax in New Hampshire?

New Hampshire has no use tax because it has no sales tax. Goods purchased out of state for use in New Hampshire are not subject to any state consumption tax. However, if you ship goods to customers in other states, you may owe sales or use tax in those states based on their nexus requirements.

Does New Hampshire have marketplace facilitator rules?

Not applicable — New Hampshire has no sales tax, so there are no marketplace facilitator requirements. New Hampshire has actively opposed other states' attempts to require its businesses to collect sales tax. Businesses selling through marketplaces into other states should check if the marketplace collects tax in those states.

What are the penalties for sales tax non-compliance in New Hampshire?

New Hampshire has no sales tax penalties since there is no sales tax. For the Meals & Rooms Tax, late filing incurs a penalty of 10% of the tax due. Interest accrues at 12% per annum on unpaid balances. Failure to collect or remit the Meals & Rooms Tax can result in criminal penalties.

This is general information, not legal or tax advice. Tax rules change frequently — always verify with the official state agency. Sources: New Hampshire Department of Revenue Administration.