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Do I have to charge sales tax for online sales in New Hampshire?

Quick answer

New Hampshire imposes no state sales tax, so an out-of-state online seller has nothing to collect at the state level. New Hampshire has no sales tax. A separate 8.5% meals and rentals tax applies to restaurants, lodging and car rentals.

New Hampshire has no sales tax. A separate 8.5% meals and rentals tax applies to restaurants, lodging and car rentals.

Rule summary

How New Hampshire treats each category.

Online sales and nexus rules in New Hampshire
Economic nexus — sales thresholdNo state sales tax
Transaction-count thresholdNone — sales volume only
Marketplace facilitator collectionNot applicable
Rate to chargeNone
Registration authorityNew Hampshire Department of Revenue Administration
Source: New Hampshire Department of Revenue Administration · rates as published for 2026

This page summarizes the general rule. Every state writes exceptions for specific products, and local jurisdictions can differ from the state treatment. Confirm your situation with the New Hampshire Department of Revenue Administration or a tax professional before relying on it for filing.

Combined rates in New Hampshire

What a taxable purchase actually costs in New Hampshire.

Frequently asked

Answers pulled from the same rule set.

Do I have to charge sales tax for online sales in New Hampshire?
New Hampshire imposes no state sales tax, so an out-of-state online seller has nothing to collect at the state level. New Hampshire has no sales tax. A separate 8.5% meals and rentals tax applies to restaurants, lodging and car rentals.
Do marketplace sales count toward the New Hampshire threshold?
New Hampshire has no state sales tax, so there is no threshold to cross.
Which rate does an online seller charge in New Hampshire?
None — New Hampshire imposes no state sales tax on retail sales.

More New Hampshire guides

Other New Hampshire rules that change the total.