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:

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.

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.

For more details on New Hampshire's tax-free system, read Kintsugi's blog: Does New Hampshire Have a Sales Tax? Everything You Should Know.

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.

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 (DRA).

For city-based tax rates in New Hampshire, visit our New Hampshire Local Sales Tax Directory and search for your city.

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%.

New Hampshire Sales Tax Calculations

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.

Kintsugi Intelligence automates location-based tax rate application, exemption management, and accurate reporting across all your one-click integrations to ERP, HR, and eCommerce systems like Shopify, BigCommerce, Amazon, Quickbooks, and Rippling.

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.

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 Department of Revenue Administration (DRA).

Is there sales tax on clothing in New Hampshire?

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

For more details on sales tax on clothing in New Hampshire, read Kintsugi's guide: Is There Sales Tax on Clothing in New Hampshire: 2025 Guide for Businesses.

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).

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

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:

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.

For more details on New Hampshire sales tax exemptions, read Kintsugi's guide: New Hampshire Sales Tax Exemption​​ 2025: A Guide for Businesses.

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. 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

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:

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.

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!