New Hampshire Sales Tax

New Hampshire Sales Tax Guide (2026)

No sales tax and no local sales tax, and New Hampshire goes further than most: state law actively shields its sellers from other states’ collection demands.[1]

5 min read • Reviewed by Tax Advisory Team • Verified • Sources: NH Revenue & RSA
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Quick Facts

Sales Tax at a Glance

State sales tax
None [1]
Local sales tax
None permitted [1]
Meals & Rooms tax
8.5% [2]
Business Profits Tax
7.5% [3]
Business Enterprise Tax
0.55% [4]
BPT filing threshold
$109,000 [3]
Communications tax
7% [5]
Interest & dividends tax
Repealed 1/1/25 [6]
Upcoming change
BET reform, 1/1/27 [4]
Book a Sales Tax Consultation Talk to a Tax Expert

Business Enterprise Tax reform takes effect January 1, 2027

Chapter 280, signed on July 10, 2026, changes the Business Enterprise Tax for periods beginning in 2027, reportedly raising the filing threshold and adding a revenue-triggered rate cut.[4] New Hampshire has been steadily removing taxes:

Interest & dividends tax repealed 2025 Meals tax cut 9% → 8.5% in 2021 BET reform from 1/1/27 BPT held at 7.5% No sales tax, ever Thresholds reindex biennially
A caveat worth stating plainly: at the time of writing the Department of Revenue had not yet updated its own published pages to reflect Chapter 280, so the exact 2027 figures should be confirmed against the session law before you rely on them.[4]
Estimate

New Hampshire tax calculator

New Hampshire · no sales tax
A normal retail purchase carries no New Hampshire tax at all.
Rate applied–
Estimated New Hampshire tax–
Total with tax–

The default is 0% because New Hampshire has no sales tax. The Meals and Rooms tax covers restaurant meals, lodging and short-term vehicle rentals alike.[2] For BPT and BET, which are business-level, talk to CrownGlobe.

Rates & Registration

What New Hampshire charges instead

New Hampshire tax rates

General sales taxNone
Meals & Rooms (Rentals)8.5%
Business Profits Tax7.5%
Business Enterprise Tax0.55%
Communications services7%

The Meals and Rooms tax covers restaurant meals of 36 cents or more, lodging under 185 days, and short-term motor vehicle rentals.[2]

Who must register

There is no seller’s permit. Anyone operating a restaurant, lodging or vehicle rental business must hold a Meals and Rooms licence and display it. Businesses crossing the BPT or BET thresholds register with the Department of Revenue.[2]

New Hampshire protects its sellers: RSA 78-D and 78-E require another state’s tax authority to give notice to the NH Attorney General before demanding customer data or imposing a collection duty, and give NH sellers a private right of action.[7]

Compliance

Sales Tax Registration and Filing

No sales tax permit exists. Meals and Rooms licensing is the equivalent.

How to register

  • Check the activity→
  • NH QuickStart→
  • Meals & Rooms licence→
  • Display at premises→
  • File monthly

Electronic filing through Granite Tax Connect is mandatory once annual taxable revenue reaches $25,000.[2]

Filing & due dates

TaxFrequencyDue
Meals & RoomsMonthly15th of next month
Communications servicesMonthly or quarterly15th of next month
BPT & BETAnnual, with estimates3rd or 4th month after year end

Failure to file costs 5% a month, minimum $10, capped at 25%. Failure to pay adds 10%, or 50% where fraud is found.[8]

Pricing

Sales Tax & Nexus Pricing

Multi Tax Filing – $50 Per State/Month

ServiceWhat’s Included
Multi-state registrationNexus tracking, permit setup, and state agency coordination.
Monthly filingSales tax returns filed in every registered state.
Exemption & audit supportCertificate handling and notice response.
Get Started with Multi-State Filing
Taxability

Taxable vs. exempt

Nothing sold at retail in New Hampshire carries sales tax. A short list of transactions carries other taxes.[1]

Narrow NH taxes that apply

  • Restaurant meals of 36 cents or moreRSA 78-A:6
  • Hotel & short-term rental staysRSA 78-A:6
  • Short-term motor vehicle rentalsRSA 78-A:6
  • Function & meeting room hireRSA 78-A
  • Catering & party plattersRSA 78-A:3
  • Two-way telecom servicesRSA 82-A:3

Carries no New Hampshire sales tax

  • Clothing, electronics & furnitureNo sales tax
  • Groceries statewideNo sales tax
  • SaaS, software & digital goodsNo sales tax
  • Shipping & delivery chargesNo sales tax
  • Stays of 185 days or moreTax refunded
  • Internet access chargesRSA 82-A:1
Worth flagging: New Hampshire is unusual in legislating against other states. RSA 78-E gives a New Hampshire seller a private right of action, with damages and legal costs, against an improper out-of-state collection demand.[7]
Reference

Glossary of key terms

Meals & Rooms Tax
New Hampshire’s 8.5% tax on restaurant meals, lodging and short-term vehicle rentals.
Business Profits Tax
A 7.5% tax on taxable business profits above the filing threshold.
Business Enterprise Tax
A 0.55% tax on compensation, interest and dividends paid, creditable against BPT.
RSA 78-D
The statute restricting release of NH customer data to other states’ tax authorities.
RSA 78-E
Protections for NH remote sellers, including a private right of action.
Granite Tax Connect
The Department of Revenue’s online filing portal for New Hampshire taxes.
FAQ

Sales Tax FAQs

No. New Hampshire levies no statewide sales tax and no local sales tax, and it is one of only five states without one.

8.5% on restaurant meals of 36 cents or more, lodging stays under 185 days, and short-term motor vehicle rentals. It was cut from 9% in October 2021.

The Business Profits Tax at 7.5% on taxable profits, and the Business Enterprise Tax at 0.55% on compensation, interest and dividends paid. BET paid is creditable against BPT.

No. With no general sales or use tax, New Hampshire does not tax SaaS, software or digital goods at the point of sale.

No. The Interest and Dividends Tax was repealed for tax periods beginning on or after January 1, 2025, ending the state’s last tax on individual income.

New Hampshire law makes this harder than elsewhere. RSA 78-D and 78-E require advance notice to the NH Attorney General and give New Hampshire sellers a right to sue over improper demands.

Verification

Sources & methodology

  1. NH Revenue – General Information FAQ
  2. NH Revenue – Meals & Rooms Tax at a Glance
  3. NH Revenue – Business Profits Tax FAQ
  4. NH Revenue – Business Enterprise Tax FAQ
  5. NH Revenue – Communications Services Tax
  6. NH Revenue – Interest & Dividends Repeal
  7. NH RSA – Chapter 78-E Remote Sellers
  8. NH RSA – 21-J:31 Failure to File
  9. NH RSA – Chapter 78-D Customer Information
  10. NH RSA – Chapter 78-A Meals & Rooms
  11. NH RSA – Chapter 82-A Communications
  12. NH Revenue – Business Taxes at a Glance
  13. NH Revenue – Meals & Rooms FAQ
  14. NH RSA – 21-J:33 Failure to Pay
Methodology: Every figure is checked against New Hampshire Revenue Administration or the NH Revised Statutes Annotated directly, never copied from a third-party guide. BPT and BET thresholds reindex every two years, so this page is reviewed each biennium.
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