The New Hampshire sales tax rate is effectively 0% because there’s no general sales tax in the state. There are no additional local taxes or registration, filing, or remittance obligations for businesses selling goods to customers in the state. While that can seem straightforward, a few details are worth understanding, particularly if your business includes meals, lodging, or telecommunications, or if you're a New Hampshire-based seller shipping to customers in other states.
Below, we discuss which excise taxes apply to specific business categories, how New Hampshire protects its in-state retailers under economic nexus rules, and what your actual compliance obligations are in 2026.
Highlights
New Hampshire has no general sales tax, which means businesses selling goods to in-state customers have no collection or filing obligations.
The state imposes targeted excise taxes on meals, lodging, motor vehicle rentals, and telecommunications services.
New Hampshire-based businesses shipping to customers in other states must still track and collect sales tax in destination states once they cross those states' economic nexus thresholds.
What is the New Hampshire sales tax rate?
New Hampshire is one of only five states with no general sales tax. If you sell goods to customers in New Hampshire, you don't charge them sales tax, you don't remit anything to the state, and there's no registration to obtain.
What is New Hampshire’s local sales tax rate?
New Hampshire doesn't allow cities or counties to collect a local sales tax. The combined rate ( state plus local) is 0% everywhere in the state. There's no county-level addition, city surtax, or special district rate.
How does New Hampshire’s sales tax rate affect your business in 2026?
Since there’s no in-state sales tax obligation, businesses won’t be affected by New Hampshire’s sales tax rate. But they should keep two distinct tax situations in mind.
Economic nexus
If you're a New Hampshire business selling to customers elsewhere, this is where your compliance lives. Once you cross economic nexus thresholds in destination states (often $100,000 in annual sales), those states' collection requirements might apply regardless of where you're located.
Stripe’s sales tax calculator makes verifying the tax rate in other states easy. And tools such as Stripe Tax can help you track nexus across all US jurisdictions in real time, so as your sales volumes grow, you're not forced to manually monitor whether you've crossed into collection territory in a new state.
Excise taxes
New Hampshire also imposes excise taxes, which function like a sales tax in practice.
These include:
Meals and Rooms (Rentals) Tax: An 8.5% tax on restaurant meals, prepared foods, hotel stays under 185 consecutive days, and motor vehicle rentals.
Communications Services Tax: A 7.0% tax on two-way electromagnetic communications that covers telephone, paging, and specialized radio services.
Businesses that operate across any of those categories need to collect tax from customers at the point of sale and generally remit payments to the state monthly, with returns due by the 15th day of the month after each filing period. You might face potential audits and penalties for noncompliance, and a 10% penalty applies to any nonpayment or underpayment, increased to 50% if the failure is found to be fraudulent.
Stripe Tax can handle targeted excise configurations by product type and jurisdiction; see Stripe Docs for setup details.
What are New Hampshire’s sales tax rates by city?
Every city in New Hampshire carries a combined minimum sales tax rate of 0%. The table below covers the state's most populous cities.
|
City
|
State rate
|
Local rate
|
Combined minimum rate
|
|---|---|---|---|
| Bedford | 0% | 0% | 0% |
| Concord | 0% | 0% | 0% |
| Derry | 0% | 0% | 0% |
| Dover | 0% | 0% | 0% |
| Goffstown | 0% | 0% | 0% |
| Hudson | 0% | 0% | 0% |
| Keene | 0% | 0% | 0% |
| Laconia | 0% | 0% | 0% |
| Londonderry | 0% | 0% | 0% |
| Manchester | 0% | 0% | 0% |
| Merrimack | 0% | 0% | 0% |
| Nashua | 0% | 0% | 0% |
| Portsmouth | 0% | 0% | 0% |
| Rochester | 0% | 0% | 0% |
| Salem | 0% | 0% | 0% |
What are New Hampshire’s sales tax rates by county?
All 10 of New Hampshire's counties carry a combined minimum sales tax rate of 0%. There are no county-imposed additions.
|
County
|
State rate
|
County rate
|
Combined minimum rate
|
|---|---|---|---|
| Belknap | 0% | 0% | 0% |
| Carroll | 0% | 0% | 0% |
| Cheshire | 0% | 0% | 0% |
| Coos | 0% | 0% | 0% |
| Grafton | 0% | 0% | 0% |
| Hillsborough | 0% | 0% | 0% |
| Merrimack | 0% | 0% | 0% |
| Rockingham | 0% | 0% | 0% |
| Strafford | 0% | 0% | 0% |
| Sullivan | 0% | 0% | 0% |
Does New Hampshire have a sales tax exemption?
New Hampshire doesn’t have a traditional sales tax exemption, since it has no sales tax. You won’t find the mechanisms that are common elsewhere, such as an exemption certificate for resellers or a reduced-rate category for groceries or essential goods. There’s also no blanket exclusion for manufacturing inputs or raw materials. But there are a couple of areas that offer tax relief.
Meals and Rentals Tax
Schools, charities, and nonprofits can qualify for relief from New Hampshire’s Meals and Rental Tax (levied on restaurant meals, prepared foods, hotel stays under 185 consecutive days, and motor vehicle rentals). But operators must document qualifying transactions and retain that documentation in case of an audit.
Retailer protections
New Hampshire has enacted specific protections for its in-state retailers following the South Dakota v. Wayfair decision. If a customer's home state tries to pursue use tax collection from a New Hampshire retailer, there's a formal notification and review process before any collection action can proceed.
First, the out-of-state tax department must provide written notice to the New Hampshire Commissioner of Revenue Administration. The New Hampshire Department of Justice then has 45 days to determine whether that state's requirements apply. Only after that review can collection activity move forward.
How Stripe Tax can help
Stripe Tax reduces the complexity of tax compliance so you can focus on growing your business. Stripe Tax helps you monitor your obligations and alerts you when you exceed a sales tax registration threshold based on your Stripe transactions. In addition, it automatically calculates and collects sales tax, VAT, and GST on both physical and digital goods and services—in all US states and in more than 100 countries.
Start collecting taxes globally by adding a single line of code to your existing integration, clicking a button in the Dashboard, or using our powerful API.
Stripe Tax can help you:
Understand where to register and collect taxes: See where you need to collect taxes based on your Stripe transactions. After you register, switch on tax collection in a new state or country in seconds. You can start collecting taxes by adding one line of code to your existing Stripe integration, or add tax collection with the click of a button in the Stripe Dashboard.
Register to pay tax: Let Stripe manage your global tax registrations and benefit from a simplified process that prefills application details—saving you time and simplifying compliance with local regulations.
Automatically collect tax: Stripe Tax calculates and collects the right amount of tax owed, no matter what or where you sell. It supports hundreds of products and services and is up-to-date on tax rules and rate changes.
Simplify filing: Stripe Tax seamlessly integrates with filing partners, so your global filings are accurate and timely. Let our partners manage your filings so you can focus on growing your business.
Learn more about Stripe Tax, or get started today.
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